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MOSER v. TOWN OF PHIPPSBURG

553 A.2d 1249 (1989)

Peter and Elizabeth MOSER, et al. v. TOWN OF PHIPPSBURG.

Supreme Judicial Court of Maine.

Decided January 31, 1989.

Attorney(s) appearing for the Case

Attorney for plaintiffs did not appear.

Eliot Field (orally), Wiscasset, for defendant.

Before WATHEN, GLASSMAN, CLIFFORD and HORNBY, JJ.

HORNBY, Justice.

We have consistently said that to overturn a real estate tax assessment, a taxpayer must show that the property was "substantially overvalued," or that there was "unjust discrimination" in the apportionment of the tax burden, or that the assessment was "fraudulent, dishonest or illegal." Delta Chemicals, Inc. v. Town of Searsport, 438 A.2d 483, 484 (Me.1981); Shawmut Inn v. Town of Kennebunkport,

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