Town of Eddington v. Emera MaineAnnotate this Case
The Supreme Judicial Court affirmed the judgment of the State Board of Property Tax Review granting Emera Maine’s request for a property tax abatement for tax year 2012 pursuant to Me. Rev. Stat. 36, 841(1). Emera Maine was in the business of transporting and distributing electric power over transmission lines. The Board found that Emera’s abatement applications concerned an issue of error or illegality in assessment amounting to double taxation. The superior court affirmed the decision of the Board. The Supreme Judicial Court affirmed, holding that the evidence supported the Board’s finding that Emera’s error in estimating a value for and reporting ownership of a transmission line that Emera did not own resulted in an “illegality, error or irregularity in assessment” rather than an “error in the valuation of property,” thus entitling Emera to an abatement pursuant to Me. Rev. Stat. 36, 841(1).