The opinion
STATE OF MAINE SUPERIOR COURT
CIVIL ACTION
YORK, ss. DOCKET NO. AP-04,015
PAE YOR ©) 290%
CLIFFORD D. ESTES, et al.,
Plaintiffs
ORDER
Vv. AND
DECISION CORALBL. ©
if
TOWN OF YORK, et al.,
‘JUN 30 2004
Defendants
Clifford Estes and Maureen Estes are the owners of real estate located at 97
Lindsay Road in York. They have appealed a decision of the Town of York Board of
Assessment Review of January 7, 2004 which denied a request for an abatement of the
land portion of their real estate taxes for the tax year 2002/2003. The plaintiffs, along
with the Town, have presented detailed, well-focused and very thoughtful arguments.
-~ La eT ee
i€ taxpa er
is presumed valid and t¢ xpay
must prove it is manifestly wrong.” City of Biddeford v. Adams, 1999 ME 49, 713, 727
A.2d 346, 349. Adams also states, at 913, that, “To show that an assessment was
manifestly wrong, the taxpayer must prove that the property is substantially
overvalued, there was unjust discrimination, or that the assessment was fraudulent.”
These principles were reaffirmed more recently in Ram’s Head Partners, LLC v. Town of
Cape Elizabeth, 2003 ME 131, 79. In the current case the precise claim is that there was
unjust discrimination.
Unjust discrimination was discussed in detail in Ram’s Head, at {{10 — et seq., in
Adams starting at {13 and in Moser v. Town of Phippsburg, 553 A.2d 1249, 1250 (Me.
1989). In order to prevail the taxpayer must show that ”... the assessor’s system
necessarily results in unequal apportionment.” Adams at (14, and Ram’s Head at 110.
Before I can apply the legal principles that come primarily from the Maine
Supreme Judicial Court io the record in this case it is necessary to consider the
defendant’s motion to strike portions of plaintiffs’ brief and exhibits. That motion
alleges that part of the brief and exhibits contain evidence that is not contained in the
record before the Board of Assessment Review. The defendant is correct that review in
this appeal must be “based upon the record of the proceedings before the governmental
agency.” Rule 80B(f), M.R.Civ.P. Despite the plaintiffs enthusiastic and good faith
effort to present me with what they consider to be whole story, evidence, with
exceptions that do not apply here (Rule 80B(d) and 80B(i)), must have been presented to
the Board to be considered on appeal. The motion to strike is granted.
In 2002 the Town of York through Vision Appraisal, Inc. conducted a town wide
revaluation. For the following tax year, which is the one that is now before this Court,
the assessor examined about one-half of the properties in town
The plaintiffs’ neighborhood and home were among those whose valuations were
adjusted based on information that suggested that land values were increasing
significantly.
While the Maine Supreme Judicial Court has stated that, “Town wide
revaluations are perhaps the best method of maintaining equal apportionment of the
tax burden”, Moser at 1250, it also held that, “But assessors are not precluded from
undertaking adjustments designed to maintain equal distribution of the tax burden in
the time period between town wide revaluations.” Moser at 1250. Nothing in 36
M.R.S.A. §708 affects the continuing validity of these propositions.
In reviewing the decision of the Board and the arguments of the parties, I do not
find that “the assessor's system necessarily results in unequal apportionment.” It was a
reasonable attempt, using the limited resources available, to make adjustments based on
new information regarding property value. There will always be debates about what
properties are truly comparable but the assessor’s efforts, though subject to honest
disagreements, were reasonable and lawful. As there is no bases to overturn the
decision of the Board, the entry is: Defendant’s motion to strike is granted.
Decision of January 7, 2004 of the Town of York Board of Assessment Review to
deny the requested abatement is affirmed.
Dated: June 18, 2004
< Y a Z
(Fal 4 Joye. he
Paul A. Fritzsche v
Justice, Superior Court
PLAINTIFFS:
CLIFFORD D ESTES
MAUREEN E ESTES
97 LINDSAY ROAD
YORK ME 03909
DEFENDANT-TOWN OF YORK
LAWRENCE C WALDEN ESQ
BERGEN & PARKINSON
62 PORTLAND RD
KENNEBUNK ME 04043-6658