OPINION
WEISBERGER, Justice.
This case comes before us on a petition for certiorari from a judgment of the Superior Court which affirmed a ruling of the tax administrator rendered pursuant to the authority granted by G.L. 1956 (1977 Reenactment) § 42-35-8. After an adverse ruling from the tax administrator, the petitioners appealed to the Superior Court in accordance with § 42-35-15, as amended by P.L. 1981, ch. 40, § 1. While the case was...
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