The opinion
STATE OF MAINE SUPERIOR COURT
SAGADAHOCG, ss CIVIL ACTION
DOCKET NO. AP-04-004
jue
TARYN SANGER,
Plaintiff
Vv. DECISION AND ORDER
TOWN OF BOWDOINHAM,
Defendant
Plaintiff appeals the denial of her request for al MY atement of her 2002-2003 real
property taxes due to poverty by the Town of Bowdoinham Board of Selectmen and
the Sagadahoc County Commissioners. R. at 1-2, 5.
The Selectmen determined that Ms. Sager misspent income on non-necessities
and the amount spent exceeded the amount due for taxes. R. at 5,9, 12.
On appeal of the Selectmen’s decision, the Commissioners determined and the
record shows that the plaintiff submitted income information for the year 2001 and
expense information for July, 2001 through June, 2002. R. at 2-3, 7-13. The taxes for
which an abatement was requested were for tax year 2002-2003. R. at 3. Because Ms.
Sager had the burden of proving that she was unable to contribute to the public
charges, information relevant to tax year 2002-2003 was required. See 36 MRS.A.
841(2) (1990); Joyce v. Town of Lyman, 565 A.2d 90, 90 (Me. 1989). Unlike in Macaro v.
Town of Windham, there is no record on which the Commissioners and this court can
determine Ms. Sanger’s financial circumstances and her ability to contribute to the
public charge for tax year 2002-2003. See Macaro v. Town of Windham, 468 A.2d 604,
606 (Me. 1983). On this appeal, Ms. Sager is , therefore, unable to show that the record
before the Commissioners “compelled a finding that [she was] indeed unable to
contribute to the public charges.” Joyce, 565 A.2d at 90.
The United States Department of Agriculture paid the plaintiff’s taxes for 2002-
2003 to preserve its mortgage. Supp. R. at 14. Any tax abatement would be sent to the
plaintiff, however, and not to the USDA. Id. Section 841(2) is designed to “prevent
towns from forcing the sale of property in order to collect taxes from those otherwise
unable to pay.” Macaro, 468 A.2d at 606. The Town did not and could not have
engaged in any such effort in this case.
The entry is
The Decision of the Sagadahoc County Commissioners is AFFIRMED.
Date: February 14, 2005 (
Nancy Millsf
Justice, Superior Court