Carr v. Town of Woolwich

• Court: Superior Court of Maine
• Decided: August 30, 2005
• Docket: SAGap-05-001
• Status: Unpublished

Opinion

STATE OF MAINE SUPERIOR COURT SAGADAHOC ss CIVIL ACTION DOCKET NO. AP-05-001 : " ,; j l s . * -, {.;f.f'' / ,p:CL> ,..- ICJ5 '

I , !. . ' ,k: KENNETH and MIKELLE . CARR, a,,

0 .;! . , . I . ,'> & 3 ;

Responderit6 g v. 5 ;. .T * $ DECISION AND ORDER

TOWN OF WOOLWICH

Petitioner 4 The Town of Woolwich appeals, pursuant to M.R. Civ. P. 808, the grant of an

abatement of property taxes to the Cans. See R. 7. Among other things, the Town

argues that the Commissioners' findings are insufficient to permit meaningful review.

The Commissioners are required to make findings of fact "sufficient to appraise

the applicant and any interested member of the public of the basis for the decision." 1

M.R.S.A. § 407(1) (1989); Christian Fellowship and Renewal Ctr. v. Town of Limington,

2001 ME 16, q14, 769 A.2d 834, 838. In addition, meaningful judicial review is not

possible without findings of fact. See id. at q[ 15, 769 A.2d at 839. "Without adequate

findings, a reviewing court cannot determine if the agency's findings are supported by

the evidence." See id. Lack of meaningful review results in the parties and others

similarly situated not knowing whether they are entitled to a tax exemption in other

years or in similar situations. See id. ¶ 18, 769 A.2d at 840. That policy consideration is

of particular concern in tlus case.

In the 10112/04 decision, the Commissioners recite the hstory of the case, the

evidence, the parties' arguments, case law, and definitions. See R. 7 at 1-4. They also discuss previously decided cases. See id. at 4-5. The only finding of fact regarding the

Carr case provides that "[tlhe Commission does not find that the Town dscriminated

against the Carrs, but questions the consistency and fairness of the assessment." See id.

at 5. The court cannot determine from this finding whether the Commissioners decided

that the respondents met their initial burden of presenting "credible, affirmative

evidence" that the assessor's valuation was "manifestly wrong" by demonstrating that

"(1)the judgment of the assessor was irrational or so unreasonable in light of the

circumstances that the property was substantially overvalued and an injustice resulted;

(2) there was unjust discrimination; or (3) whether the assessment was fraudulent,

dishonest or illegal." Yusem v. Town of Ravmond, 2001 ME 61, q[q[ 8-9, 769 A.2d 865,

870. The court cannot determine whether, if that burden was met, the Commissioners

engaged in an "independent determination of fair market value . . . based on a

consideration of all relevant evidence of just value" in order to determine whether the

property was over-assessed. Quoddv Realtv Corn. v. Citv of Eastport, 1998 ME 14, q[ 5,

704 A.2d 407,408; South Portland Assoc. v. South Portland, 550 A.2d 363,366 (Me. 1988). T h s is not a case in whch a remand for findings is unnecessary because the facts

are obvious or easily inferred from the record. See Christian Fellowship, at q[ 19, 769

The entry is

The case is REMANDED to the Sagadahoc Count Commissioners for further findings gf fact consistent wit i h i s decision.

Date: August 12, 2005 JONATHAN PEABODY - PLAINTIFF SUPERIOR COURT 76 CAMPMEETNG ROAD SAGADAHOC, ss . TOPSFIELD MA 01983 Docket No BATSC-RE-2004-00002 Attorney for: JONATHAN PEABODY CHRISTOPHER TAINTOR - RETAINED 02/20/2004 NORMAN HANSON & DETROY DOCKET RECORD 415 CONGRESS ST PO BOX 4600 PORTLAND ME 04112

VS MARY WARD (DISMISSED) - DEFENDANT LEDGE ISLAND LANE GEORGETOWN ME 04548 Attorney for: MARY WARD (DISMISSED) DAVID KING - RETAINED LAW OFFICE OF DAVID A KING 108 FRONT STREET

BATH ME 04530

WILLIAM FINES - DEFENDANT 14 LEDGE ISLAND LANE GEORGETOWN ME 04548

Filing Document: COMPLAINT Minor Case Type: EASEMENTS Filing Date: 02/20/2004

Docket Events: 03/01/2004 FILING DOCUMENT - COMPLAINT FILED ON 02/20/2004

03/01/2004 CERTIFY/NOTIFICATION - CASE FILE NOTICE SENT ON 03/01/2004

03/01/2004 Party(s): JONATHAN PEABODY ATTORNEY - RETAINED ENTERED ON 02/20/2004 Plaintiff's Attorney: CHRISTOPHER TAINTOR

03/12/2004 Party (s): MARY WARD (DISMISSED) SUMMONS/SERVICE - ACCEPTANCE OF SERVICE FILED ON 03/11/2004

03/12/2004 Party (s): MARY WARD (DISMISSED) SUMMONS/SERVICE - ACCEPTANCE OF SERVICE SERVED ON 03/04/2004 Defendant's Attorney: DAVID KING

03/12/2004 Party (s): MARY WARD (DISMISSED) ATTORNEY - RETAINED ENTERED ON 03/04/2004 Defendant's Attorney: DAVID KING

03/22/2004 Party (s): JONATHAN PEABODY MOTION - MOTION PRELIMINARY INJUNCTION FILED ON 03/19/2004 WITH MEMORANDUM OF LAW, DRAFT ORDER, NOTICE OF HEARING

03/22/2004 Party (s): JONATHAN PEABODY MOTION - OTHER MOTION FILED ON 03/19/2004 MOTION TO SHORTEN TIME FOR OBJECTION AND FOR EXPEDITED HEARING OR ACTION Page 1 of 5 Printed on: 09/07/2005 Date Filed 117 05 Sagadahoc Docket No. AP-05-1 County

Kenneth and Mikelle M. Carr Trustrees of Town of Woolwich Kenneth L. Carr Trust and Kenneth L. and 13 Nequasset Road Mikelle M. Carr Woolwich, Maine 04579 77 Goose Cover Lane Woolwich, Maine 04579 VS. Plaintiff's Attorney Defendant's Attorney David King, Esq. Jessica Avery 108 Front Street 280 Front Street Bath, Maine 04530 Bath, Maine 04530

1/7/05: Appellant, T o m of Woolwich files 80B Complaint with Civil Summons; filed by Carl W. Stinson, and Jessica R. Avery, Attys for Appellant. 1/10/05: Notice and Briefing scheduled issued to both counsel of record this date.

1/20/05: Acceptance of Service and Entry of appearance filed by David King. Service completed on January 18, 2005 on behlaf of the Appellees.

2/15/05: Acceptance of Service; Brief of appellant/Plt.; Index of Stipulated Record and Motion to Increase Time filed by Jessica Avery. Service completed on 214105-signed by Daniel Moler. Motion to enlarge time in which the parties are required to submit the record in this case from 2/16/05 to March 18, 2005---unopposed. 2/15/05: Motion to Increase time filed by Atty. Stimson.

2/20/05: Order to Increase Time ..... time in which the parties are required to submit record in this case is enlarged from 2/16/05 to 3/18/05, a period of thirty days .... this is incorporated into the docket by reference./s/Nancy Mills, Justice

3/2/05: Copy of the above order mailed to counsel of record.

3/11/05: Motion to Extend and order/clarify time for filing proposed order filed by David King. 3/11/05: Order to Increase and Order to Clarify Time for Fili issued by Justice Mills . . . . time in which the appellees/defs er required to submit their brief in this matter is enlarged to , run from 30 days after the record is filed in full. /s/Mills 3/17/05: COPY of the order issued to counsel of record this date.

I 3/17/05: Transcript of the Sag. County Commissioners Office Appeal for inclusion as item 18 in the index of Stipulated