SAUFLEY, C.J.
[¶ 1] The City of Biddeford appeals from a judgment entered in Superior Court (York County, Fritzsche, J.) vacating the decisions of the Biddeford Board of Assessment Review and remanding for abatement of property taxes with regard to the waterfront property of Ronald and Barbara Peaker for tax years 2004-05 and 2005-06. We dismiss the appeal as interlocutory.
I. BACKGROUND
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