Cassidy Holdings, LLC v. Aroostook County Commissioners
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The Supreme Judicial Court affirmed the judgment of the superior court determining that the Aroostook County Commissioners had jurisdiction over an appeal of a municipality's denial of a tax abatement application by Cassidy Holdings, LLC, holding that there was no error.
Cassidy, which owned nonresidential property with an equalized municipal valuation of $1 million or greater, requested a partial abatement of its 2021 property taxes. The City of Caribou's Board of Assessors denied the request. The Commissioners declined to hear Cassidy's ensuing appeal on the grounds that they lacked subject matter jurisdiction. The superior court remanded the case for the Commissioners to proceed on the merits, concluding that the Commissioners erred in determining that they lacked jurisdiction over the abatement appeal. The Supreme Judicial Court affirmed, holding that the plain language of 36 Me. Rev. Stat. 844 provides for concurrent jurisdiction before either the Commissioners or the State Board.
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