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DELTA CHEMICALS, INC. v. INHABITANTS, ETC.

438 A.2d 483 (1981)

DELTA CHEMICALS, INC. v. INHABITANTS OF the TOWN OF SEARSPORT.

Supreme Judicial Court of Maine.

Decided December 22, 1981.

Attorney(s) appearing for the Case

Rudman & Winchell, Frank T. McGuire (orally), Clark P. Thompson, Paul L. Rudman, Bangor, for plaintiff.

Peter K. Mason (orally), Searsport, for defendant.

Before McKUSICK, C. J., and GODFREY, NICHOLS, VIOLETTE and WATHEN, JJ.

VIOLETTE, Justice.

Plaintiff, Delta Chemicals, appeals from an order of the Superior Court, Waldo County, affirming a decision of the Searsport Board of Assessment Review which refused to grant an abatement of plaintiff's property taxes. The plaintiff's grounds for appeal are twofold: first, that the method used by the Searsport Tax Assessor to arrive at the 1979 assessed valuation of plaintiff's property had a potential...

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