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GILLEN v. STATE TAX ASSESSOR

687 A.2d 1374 (1996)

Russell H. GILLEN, et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided December 31, 1996.

Attorney(s) appearing for the Case

Russell H. Gillen, pro se.

Katie Gillen, pro se.

Crombie J.D. Garrett, Jr., Assistant Attorney General, Augusta, for Defendant.

Before WATHEN, C.J., and ROBERTS, GLASSMAN, CLIFFORD, RUDMAN, DANA and LIPEZ, JJ.

DANA, Justice.

Russell H. Gillen and Katie Gillen appeal from the judgment entered in the Superior Court (Waldo County, Marsano, J.) granting the State Tax Assessor's motion to dismiss the Gillens' petition for review of final agency action. We vacate the judgment.

In 1993 the State Tax Assessor determined that the Gillens had failed to pay some sales taxes and that they owed $29,505.10 in unpaid taxes, interest and penalties. Following the Gillens...

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