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SHAWMUT INN v. TOWN OF KENNEBUNKPORT

428 A.2d 384 (1981)

SHAWMUT INN, v. INHABITANTS OF the TOWN OF KENNEBUNKPORT et al.

Supreme Judicial Court of Maine.

Decided April 14, 1981.

Attorney(s) appearing for the Case

Drummond & Drummond, John B. Emory, Portland (orally), for plaintiff.

Wilson, Steinfeld & Murrel, Henry Steinfeld, Portland, Lane & Johns, Charles A. Lane, Portland (orally), for Town of Kennebunkport.

G. Arthur Brennan, Dist. Atty., Joseph A. Wannemacher, Asst. Dist. Atty., Sheila Fine, Law Student, Alfred (orally), for County Commissioners.

Before McKUSICK, C. J., and POMEROY, WERNICK, GODFREY, NICHOLS and GLASSMAN, JJ.

NICHOLS, Justice.

Once again on this appeal our Court is confronted with an issue as to the assessment of real estate for local property taxation.

Pursuant to 36 M.R.S.A. § 844 and M.R. Civ.P. 80B the Plaintiff, Shawmut Inn, appeals from the refusal of the Superior Court (York County) to order any abatement of a portion of the tax assessed upon its oceanfront resort by the Town of Kennebunkport as of April 1, 1975. The Plaintiff asserts that when professional...

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