OPINION
WEISBERGER, Justice.
This case comes before us on appeal by Pawtucket Power Associates Limited Partnership and EMI/Pawtucket, Inc., its general partner and a Rhode Island corporation (PPA), from a judgment entered in the Superior Court denying PPA a tax exemption pursuant to the provisions of G.L. 1956 (1988 Reenactment) § 44-3-3(20)(a), as amended by P.L. 1992, ch. 449, § 1 and on a cross appeal by the defendant, the city of Pawtucket...
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