Petrin v. Town of ScarboroughAnnotate this Case
As a result of a partial revaluation of parcels of land located within the Town of Scarborough, including land owned by Plaintiffs, the municipal assessment of the parcels of land increased. Plaintiffs sought abatements from the Town assessor and the Scarborough Board of Assessment Review without success. Plaintiffs appealed the Board’s decision, arguing that they bore an unequal share of the Town’s overall tax burden. The Business and Consumer Docket concluded that Plaintiffs did not have standing to seek remedial relief because Plaintiffs’ properties were not treated differently than the properties of other taxpayers. The Supreme Judicial Court vacated the judgment, holding (1) the Town’s method of assessing separate but abutting parcels held in common ownership resulted in unequal apportionment, and the Board erred in concluding that the unlawful practice did not result in discriminatory assessments of Plaintiffs’ properties; and (2) therefore, Plaintiffs had standing to pursue all of their challenges. Remanded.