Penkul v. Town of Lebanon
Annotate this CasePlaintiff applied for abatement of real property taxes that the Town of Lebanon assessed against her property for the tax years 2011 through 2013. The Town denied the application on the basis that the taxes had been paid. After a de novo hearing, the York County Commissioners ultimately denied Plaintiff’s application for abatement for tax years 2011 and 2012 and remanded the matter for further action with respect to tax year 2013. The superior court affirmed the decision of the Commissioners with respect to the 2011 and 2012 tax years. The Supreme Judicial Court affirmed, holding that because Plaintiff failed to supply the Court with a complete and defined record of the evidence and arguments presented to the Commissioners, the Court could not review Plaintiff’s argument that the Commissioners were compelled to authorize an abatement.
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