Town of Berwick v. York County Board of Commissioners

• Court: Superior Court of Maine
• Decided: October 16, 2015
• Docket: YORap-15-12
• Status: Unpublished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

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