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AMERICAN MARTIAL ARTS v. CITY OF PORTLAND

635 A.2d 962 (1993)

AMERICAN MARTIAL ARTS FOUNDATION v. CITY OF PORTLAND et al.

Supreme Judicial Court of Maine.

Decided December 28, 1993.

Attorney(s) appearing for the Case

Peter W. Evans (orally), Portland, for plaintiff.

Charles A. Lane (orally), Portland, for defendants.

Before ROBERTS, GLASSMAN, CLIFFORD, COLLINS, RUDMAN and DANA, JJ.

ROBERTS, Justice.

American Martial Arts Foundation, through its president, Mark S. Hider, appeals from a judgment of the Superior Court (Cumberland County, Mills, J.) affirming the dismissal by the Board of Assessment Review of the City of Portland of the Foundation's request for abatement of real estate taxes on its property pursuant to 36 M.R.S.A. § 652(1)(B) (1990). Because the evidence submitted with the assessor...

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