Kents Corner Congregational Church v. O'Connell

Supreme Court of Rhode Island

Kents Corner Congregational Church v. O'Connell

117 R.I. 977

CourtSupreme Court of Rhode Island

DecidedJanuary 17, 1977

DocketAppeal No. 74-201

StatusPublished

This text of 117 R.I. 977 (Kents Corner Congregational Church v. O'Connell) is published on Counsel Stack Legal Research, covering Supreme Court of Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Kents Corner Congregational Church v. O'Connell, 117 R.I. 977 (R.I. 1977).

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Opinion

Plaintiff appeals from an adverse Superior Court judgment entered in a civil action, where it sought to enjoin the defendant tax collector from proceeding with a tax sale of its church because the property has tax-exempt status under the provisions of G. L. 1956 (1970 Reenactment) §44-3-3(5).

The issue which is crucial to the maintenance of the taxpayer’s suit in this case was considered by us in St. Clare Home v. Donnelly, 117 R. I. 464, 368 A.2d 1214 (1977). In the St. Clare Home case we ruled in the taxpayer’s favor by holding that an owner of tax-exempt property is not bound by the remedies and limitations found in §§44-5-26 and 44-5-27.

Consequently, it is hereby ordered that the plaintiff’s appeal be sustained and the case remitted to the Superior Court for further proceedings.

Mr. Justice Doris dissents for the reasons he set forth in his dissenting opinion in the St. Clare Home case.

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Plaintiff appeals from an adverse Superior Court judgment entered in a civil action, where it sought to enjoin the defendant tax collector from proceeding with a tax sale of its church because the property has tax-exempt status under the provisions of G. L. 1956 (1970 Reenactment) §44-3-3(5).

The issue which is crucial to the maintenance of the taxpayer’s suit in this case was considered by us in St. Clare Home v. Donnelly, 117 R. I. 464, 368 A.2d 1214 (1977). In the St. Clare Home case we ruled in the taxpayer’s favor by holding that an owner of tax-exempt property is not bound by the remedies and limitations found in §§44-5-26 and 44-5-27.

Consequently, it is hereby ordered that the plaintiff’s appeal be sustained and the case remitted to the Superior Court for further proceedings.

Mr. Justice Doris dissents for the reasons he set forth in his dissenting opinion in the St. Clare Home case.

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117 R.I. 977, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kents-corner-congregational-church-v-oconnell-ri-1977.

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