OPINION
DORIS, Judge.
This statutory petition for relief from a tax allegedly illegally and excessively assessed as of December 31, 1970, against the plaintiff's real property was brought in the Superior Court pursuant to G.L.1956 (1970 Reenactment) §§ 44-5-26 to 31 against the Assessor of Taxes for the City of Newport. It is before us on the plaintiff's appeal from a judgment entered by a trial justice, sitting without a jury, dismissing the petition...
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