noting municipality is the "only necessary party-defendant" in tax abatement case
How later courts described this case
- noting municipality is the "only necessary party-defendant" in tax abatement case
Written by the judges who cited it.
The opinion
STATE OF MAlNE SUPERIOR COURT
YORK, SS. CIVIL ACTION
DOCKET NO. RE 15-73 ..,
1/f' ·-1 s-- t~
TOWN OF BERWICK,
Plaintiff,
v. ORDER
YORK COUNTY BOARD OF COMNIISSIONERS,
Defendant,
and
ANN DOIRON
Party-in-interest.
This Rule 80B appeal was filed by the Town of Berwick ("the Town") appealing
a decision by the York County Board of Commissioners ("the Board") granting Ann
Doiron a $40,000 tax abatement for the years 2011, 2012, and 2013. Before the court is
the Board's motion to dismiss.
The Board moves to dismiss on the grounds they are an improper party to the
action. The court grants the motion because the taxpayer and the municipality are the
only proper parties to this appeal: "court appeal may be taken from the decision ofthe
County Commissioners by 'either party' to the proceedings before the Commissioners,
the Legislature was intending only the taxpayer and the municipality to which the tax is
payable as the two adversary parties, either one being granted the right to the court
1
appeal." Assessors, Bristol v. Eldridge, 392 A.2d 37, 39-40 (Me. 1978); see also Conn.
Bank & Tr. Co., N.A. v. Westbrook, 477 A.2d 269, 271 n.S (Me. 1984) (noting
municipality is the "only necessary party-defendant" in tax abatement case). To the
extent the Board committed reversible error, the Town's remedy is for the decision to be
vacated. This does not require the Board to be joined as a party. See Quoddy Realty Corp.
v. City of Eastport, 1998 .ME 14, ~~ 7-9, 704 A.2d 407 (vacating Board of
Commissioners decision where Board was not a named defendant).
The entry shall be:
Defendant York County Board of Commissioner's motion to dismiss is GRANTED.
Plaintiff shall have leave to amend the Rule SOB complaint to name Ann Doiron as the
defendant.
SO ORDERED.
DATE: October lb 2015
John O'Neil, Jr.
Justice, Superior Court
2
AP-15-12
ATTORNEYS FOR PLAINTIFF:
BRYANDENCH
BENJAMIN SMITH
SKELTON TAINTOR & ABBOTT
95 MAIN STREET
AUBURNME 04210
ATTORNEYS FOR DEFENDANT:
GENE LIBBY
TYLER SMITH
LIBBY O'BRIEN KINGSLEY & CHAMPION
62 PORTLAND RD, SUITE 17
KENNEBUNK ME 04043
PROSE PARTY-IN-INTEREST:
ANN DOIRON
37 BUTLER A VENUE
BERWICK ME 03901