Town of Berwick v. York County Board of Commissioners

Maine Superior

Town of Berwick v. York County Board of Commissioners

Superior Court of Maine·Decided October 16, 2015·No. YORap-15-12·Unpublished

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

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

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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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

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

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

Town of Berwick v. York County Board of Commissioners, (Me. Super. Ct. 2015).

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