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Supreme Court No. 2000-194-Appeal. (KM 99-526) (KM 99-529) (KM 99-530) Delta Airlines, Inc., et al. v. James T. Neary, Jr., in his Capacity as Tax Assessor for the City of Warwick. : : :

Present: Lederberg, Bourcier, Flanders, and Goldberg, JJ. OPINION Lederberg, Justice. This case arose from a dispute between the plaintiffs, Delta Airlines, Inc., and US Airways, Inc. (the airlines), and the defendant, James T. Neary, Jr., in his capacity as tax assessor for the City of Warwick (the assessor), over the legality of municipal taxes assessed against the airlines for certain leasehold improvements at the Sundlun Terminal at T.F. Green Airport in the City of Warwick. The airlines have appealed a judgment of the Superior Court, granting the assessor's motion for summary judgment and denying the airlines' motion for summary judgment. For the reasons stated herein, we sustain the appeal, vacate the judgment, and remand the case to the Superior Court with instructions to enter judgment in favor of the airlines. Facts and Procedural History In December 1992, the Rhode Island Economic Development Corporation (EDC) created the Rhode Island Airport Corporation (RIAC), pursuant to G.L. 1956

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Rhode Island Law