The opinion
STATE OF MAINE SUPERIOR COURT
CIVIL ACTION
YORK, ss. DOCKET NO. AP-13-16 (
Pf1 F -YDR- ~P"'I ]_Oiy
LINDA PENKUL,
Plaintiff
v. PROCEDURAL ORDER
TOWN OF LEBANON,
Defendant
Ms. Penkul has filed an appeal from the decision of the Town of Lebanon, which
denied her request for an abatement of her real estate taxes due to hardship or poverty.
See 36 M.R.S.A. §841(2). The Selectmen denied her request in a brief letter of April 2,
2013. That decision was upheld by the York County Commissioners at its regular
meeting of May 15, 2013. This appeal followed.
The appeal in the Superior Court has become more complex than necessary.
The decisions of both the Commissioners and the Town do not adequately explain their
reasoning and are possibly erroneous as a matter of law. The record for review is
sparse.
The entry is:
Remanded to the Lebanon Board of Selectmen for further review in light
of Macaro v. Town of Windham, 468 A.2d 604 (Me. 1983). A record shall be
developed which will indicate what Ms. Penkul's income and expenses
are.
The decision by the Selectmen following remand shall indicate what the
decision is and why the decision was made. If Ms. Penkul is not satisfied
with the Town's decision she may request further review by the
Commissioners. The Superior Court shall retain jurisdiction in the event
that further review is requested.
In the event that the case returns to the Superior Court, the record shall be
filed under seal to protect the plaintiff's private financial information.
Should the case return to the Superior Court, the parties shall work
together to prepare a record and shall submit a draft order establishing a
briefing schedule.
Dated: September 24, 2013
Paul A. Fritzsche
Justice, Superior Court
2
PLAINTIFF IS PRO SE
LINDA PENKUL
38 NEW BRIDGE ROAD
LEBANON ME 04027
ATTORNEY FOR DEFENDANT:
ALANE SHEPARD
SHEPARD & READ
93 MAIN STREET
KENNEBUNK ME 04043