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TOWN OF SOUTHWEST HARBOR v. HARWOOD

763 A.2d 115 (2000)

2000 ME 213

TOWN OF SOUTHWEST HARBOR v. Jean HARWOOD, Trustee, Cranberry Point Realty Trust.

Supreme Judicial Court of Maine.

Decided December 14, 2000.

Attorney(s) appearing for the Case

John L. Carver (orally), Carver, Kimball & Baiungo, Belfast, for plaintiff.

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

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

SAUFLEY, J.

[¶ 1] Jean Harwood, the trustee of the Cranberry Point Realty Trust, appeals from a judgment entered in the Superior Court (Hancock County, Mead, C.J.), vacating the decision of the Southwest Harbor Board of Assessment Review in which the Board granted a tax abatement on two parcels of the trustee's land located on Greenings Island.1 The trustee asserts that the Board's decision to grant the abatement was supported...

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