RUDMAN, J.
[¶ 1] Peter Forbes appeals from a judgment entered in Superior Court (Hancock County, Mead, C.J.), vacating the decision of the Southwest Harbor Board of Assessment Review, which granted Forbes a 17% tax abatement on property located on Greenings Island in Southwest Harbor. The Town contends the court's judgment should be affirmed for numerous reasons, including: (1) the Board lacked jurisdiction to reconsider the abatement because it failed...
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