OPINION
KELLEHER, Justice.
This statutory petition for relief from a tax allegedly overassessed on December 31, 1965, against the plaintiff's real estate was brought in the superior court pursuant to G.L. 1956, § 44-5-26, against the tax assessors for the town of Jamestown. The defendants filed a motion to dismiss, supported by affidavits, claiming a lack of jurisdiction and failure to state a claim under rule 12(b) of the rules of civil procedure of...
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