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CITY OF BIDDEFORD v. ADAMS

727 A.2d 346 (1999)

1999 ME 49

CITY OF BIDDEFORD v. Patricia P. ADAMS et al.

Supreme Judicial Court of Maine.

Decided March 15, 1999.

Attorney(s) appearing for the Case

Harry B. Center, II (orally), Smith Elliott Smith & Garmey, P.A., Saco, for plaintiff.

Sally J. Daggett (orally), William H. Dale, Jensen Baird Gardner & Henry, Portland, for defendants.

Before WATHEN, C.J., and CLIFFORD, RUDMAN, DANA, SAUFLEY, ALEXANDER, and CALKINS, JJ.

CALKINS, J.

[¶ 1] The City of Biddeford appeals from the judgment of the Superior Court (York County, Brennan, J.) affirming the decision of the State Board of Property Tax Review granting multiple taxpayers abatements on their 1993 and 1995 property taxes. Biddeford argues the Board erred in finding unjust discrimination in the assessment of the taxpayers' taxes. Biddeford also contends that the abatements ordered by the Board are erroneous because they...

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