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RAM'S HEAD PARTNERS, LLC v. CAPE ELIZABETH

834 A.2d 916 (2003)

2003 ME 131

RAM'S HEAD PARTNERS, LLC v. TOWN OF CAPE ELIZABETH.

Supreme Judicial Court of Maine.

Decided: November 4, 2003.

Attorney(s) appearing for the Case

Gerald F. Petruccelli (orally), Petruccelli, Martin & Haddow, LLP, Portland, for plaintiff.

Michael H. Hill (orally), Thomas G. Leahy, Monaghan, Leahy, Hochadel & Libby, LLP, Portland, for defendant.

Panel: CLIFFORD, RUDMAN, ALEXANDER, CALKINS, and LEVY, JJ.

CALKINS, J.

[¶ 1] Ram's Head Partners, LLC, appeals from a judgment of the Superior Court (Cumberland County, Crowley, J.) affirming a decision of the Cape Elizabeth Board of Assessment Review that denied property tax abatements for three shorefront lots for the 2001-02 tax year. Ram's Head does not contend that its land was overvalued, but rather that it was unlawfully discriminated against because neighboring land owned by the Sprague Corporation was...

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