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FINANCE AUTHORITY OF MAINE v. CARIBOU

694 A.2d 913 (1997)

1997 ME 95

FINANCE AUTHORITY OF MAINE, v. CITY OF CARIBOU.

Supreme Judicial Court of Maine.

Decided May 5, 1997.

Attorney(s) appearing for the Case

Elizabeth L. Bordowitz (orally), Katryn A. Gabrielson, Finance Authority of Maine, Augusta, for plaintiff.

Richard D. Solman (orally), Solman & Hunter, P.A., Caribou, for defendant.

Ellerbe P. Cole, Maine Municipal Association, Augusta, amicus curiae.

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

WATHEN, Chief Justice.

[¶ 1] The City of Caribou ("the City") appeals from a judgment entered in the Superior Court (Kennebec County, Alexander J.) vacating a decision of the State Board of Property Tax Review ("the Board"). The Board denied a request for a tax abatement filed by the Finance Authority of Maine ("FAME").1 The taxes in question were assessed in 1989 before FAME acquired the subject property. On appeal, the City...

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