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INTERNATIONAL WOOLEN v. TOWN OF SANFORD

827 A.2d 840 (2003)

2003 ME 80

INTERNATIONAL WOOLEN COMPANY, INC. v. TOWN OF SANFORD

Supreme Judicial Court of Maine.

Decided: June 23, 2003.

Attorney(s) appearing for the Case

John C. Bannon, John B. Shumadine, (orally), Murray Plumb & Murray, Portland, for plaintiff.

William H. Dale, Angela G. Crocker, (orally), Jensen Baird Gardner & Henry, Portland, for defendant.

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

CLIFFORD, J.

[¶ 1] International Woolen Company, Inc. (IWC) appeals from a judgment entered in the Superior Court (York County, Fritzsche, J.), affirming a decision of the State Board of Property Tax Review dismissing IWC's appeal to the State Board. The State Board concluded that it did not have jurisdiction to hear IWC's appeal because IWC's earlier appeal to the Sanford Board of Assessment Review from the denial of its tax abatement applications by...

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