Polseno Properties Management, LLC v. Brenda Keeble

Summary

The Supreme Court affirmed the Superior Court judgment, holding that the tax assessor may consider a solar energy development when valuing the underlying real property because § 44‑5‑3(c) applies only to tangible property taxes, and the plaintiff failed to show any evidence that the assessor created a new tax classification under § 44‑5‑11.8(b).