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HARVARD PILGRIM HEALTH CARE v. GELATI

Nos. 2003-197-Appeal, 2003-229-Appeal.

865 A.2d 1028 (2004)

HARVARD PILGRIM HEALTH CARE OF NEW ENGLAND, INC., In Liquidation v. John GELATI, in his capacity as Acting Tax Assessor of the City of Providence.

Supreme Court of Rhode Island.

December 17, 2004.

Attorney(s) appearing for the Case

Richard Welch, Providence, for Plaintiff.

Caroline Cornwell, Providence, for Defendant.

Before WILLIAMS, C.J., GOLDBERG, FLAHERTY, SUTTELL, and ROBINSON, JJ.

OPINION

PER CURIAM.

This is another in a series of tax appeals involving the plaintiff, Harvard Pilgrim Health Care (Harvard Pilgrim or plaintiff). In this case, Harvard Pilgrim challenges three Superior Court judgments upholding the City of Providence's (city) tangible personal property assessments for the tax years 1997, 1998, and 1999. This appeal came before the Supreme Court for oral argument on September 29, 2004, pursuant to an order directing the...

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