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NORTHEAST EMPIRE LTD. P'SHIP #2 v. ASHLAND

818 A.2d 1021 (2003)

2003 ME 28

NORTHEAST EMPIRE LIMITED PARTNERSHIP # 2 v. TOWN OF ASHLAND.

Supreme Judicial Court of Maine.

Decided: March 5, 2003.

Attorney(s) appearing for the Case

Alfred C. Frawley (orally), Tracey G. Burton, Preti Flaherty Beliveau Pachios & Haley, LLC, Portland, for plaintiff.

Robert J. Crawford (orally), Bernstein, Shur, Sawyer & Nelson, P.A., Portland, for defendant.

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

CALKINS, J.

[¶ 1] Northeast Empire Limited Partnership #2 (NELP) appeals from a judgment entered in Superior Court (Kennebec County, Studstrup, J.) affirming the decision of the State Board of Property Tax Review (Board) upholding the Town of Ashland's denial of property tax abatements for the 1997 and 1998 tax years on NELP's wood-fired electric power plant. NELP challenges the Board's finding that NELP's valuation of the plant was not credible and its...

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