ALEXANDER, J.
[¶ 1] The Town of Eddington and the Town of Bradley appeal from a judgment entered in the Superior Court (Kennebec County, Murphy, J.) affirming the decision of the State Board of Property Tax Review granting Emera Maine's request for a property tax abatement for the 2012 tax year pursuant to 36 M.R.S. § 841(1) (2016...
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