Taxpayers filed a complaint appealing the decision of the town board of assessment review denying taxpayers’ applications for abatements.
The Superior Court concluded that taxpayer did not have standing to assert one of their challenges but otherwise affirmed the board’s decision. Taxpayers appealed.
The Supreme Judicial Court of Maine held that:
- Taxpayers established sufficient particularized injury for standing;
- Allowing abutting properties to be treated as a single parcel violated equal protection and the state constitution;
- Allowing abutting properties to be treated as a single parcel violated statutory requirement that each parcel of real estate must be assessed separately;
- Assessing portions of larger single lots at a rate that is lower than the rate applied to the “base” portion of the lots did not violate equal protection and the state constitution; and
- Board of assessment acted within its discretion in finding that partial revaluation of waterfront and water-influenced property improved equity of town’s assessments.