LEVY, J.
[¶ 1] The City of Biddeford appeals from a decision of the Biddeford Board of Assessment Review granting tax abatements to Ronald L. Peaker, entered following a remand order of the Superior Court (York County, Fritzsche, J.) that vacated the Board's initial decision to deny the property tax abatements. We dismiss the appeal because it is taken directly from the Board's decision, and not from a final judgment of the Superior Court.
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