The Narragansett Electric Company v. Michael R. Minardi

Summary

The Supreme Court of Rhode Island affirmed the dismissal of Narragansett Electric Company’s suit challenging municipal taxation of its gas‑service utility assets. The Court held that the plaintiff failed to show the taxes were illegal and therefore could not invoke the direct‑appeal provision, leaving the Superior Court without subject‑matter jurisdiction. The case was remanded to the Superior Court for further proceedings.