WATHEN, Chief Justice.
[¶ 1] The City of Brewer appeals from a judgment of the Superior Court (Penobscot County, Alexander, J.) finding that it did not have jurisdiction to hear an appeal of the local board's denial of an application for a review of a tax assessment. On appeal the City contends that the Superior Court has original jurisdiction over the appeal because the assessed property is residential and, by statute, appeals of residential assessments...
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