# Town of Berwick v. York County Board of Commissioners

> Superior Court of Maine · October 16, 2015

URL: https://www.frixlaw.com/law-library/cases/10810669

## Case

- **Court:** Superior Court of Maine
- **Decided:** October 16, 2015
- **Precedential status:** Unpublished
- **Opinion:** Opinion
- **Judges:** John O'Neil, Jr.
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/10810669

## How later opinions describe it (automated extraction)

- noting municipality is the "only necessary party-defendant" in tax abatement case

## Opinion text

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

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/10810669. Public record. Not legal advice.