OPINION
KELLEHER, Justice.
The plaintiff, Order of St. Benedict (St. Benedict), is a nonbusiness corporation that owns and operates a boarding school for boys in Portsmouth. In 1974, 1975, 1976, and 1977, St. Benedict filed complaints in the Newport County Superior Court for relief from tax assessments made on certain of its real property in December of the year preceding each complaint. These complaints, which were consolidated for trial, questioned the...
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