MURRAY, Justice.
This matter is before the court on appeal by the plaintiff, Wickes Asset Management, Inc. (Wickes), and on cross-appeal by the defendant, Neil Dupuis, in his capacity as tax assessor of the town of Lincoln (tax assessor or Lincoln), from a Superior Court judgment in respect to seven consolidated tax-abatement cases challenging allegedly excessive tax assessments of Wickes's property by Lincoln. For the reasons stated below...
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