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HARWOOD v. TOWN OF SOUTHWEST HARBOR

489 A.2d 507 (1985)

Peter HARWOOD, et al. v. TOWN OF SOUTHWEST HARBOR.

Supreme Judicial Court of Maine.

Decided March 25, 1985.

Attorney(s) appearing for the Case

Frank B. Walker (orally), Ellsworth, for plaintiff.

Silsby & Silsby, Raymond L. Williams (orally), Sandra Hylander Collier, Ellsworth, for defendant.

Before McKUSICK, C.J., and NICHOLS, ROBERTS, VIOLETTE, WATHEN and SCOLNIK, JJ.

ROBERTS, Justice.

Appellants, as the owners of real estate located on Greening Island in Southwest Harbor, dispute the valuation of their property for the tax year commencing April 1, 1981. After failing to obtain relief from the Board of Assessment Review, they appealed to the Superior Court, Hancock County, pursuant to 36 M.R.S.A. § 843(1) (Supp.1984). Following a trial, the court ruled that the landowners had failed to meet their burden of showing that their...

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