OPINION
LEDERBERG, Justice.
The plaintiff, Carol A. Cummings, appealed to the Rhode Island Supreme Court after her dispute over real estate taxes resulted in a judgment in favor of William H. Shorey (tax assessor or defendant), in his capacity as tax assessor of Middletown, Rhode Island. The plaintiff claimed that taxes on her property had been assessed illegally and that the revaluation was either not certified pursuant to law or was certified late, and...
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