Legal Opinion
Bureau of Taxation v. Town of Washburn
Supreme Judicial Court of Maine
Decided April 5, 1985PublishedCited by 4 opinions
1Opinion of the Court
GLASSMAN, Justice.
The Town of Washburn (Town) appeals from a judgment of the Superior Court, Kennebec County, reversing a decision of the Municipal Valuation Appeals Board (Board) reducing the Town’s state valuation for 1984 from that set by the Bureau of Taxation (Bureau). We affirm the judgment.
The posture of this case is similar to that of our recent decision in Town of Thoma-*1184ston v. Bureau of Taxation, 490 A.2d 1180 (Me.1985). Both cases involve the validity of the “two year rule” by which “[t]he state valuation filed with the Secretary of State prior to February 1st each year [is] based…
2Cases cited9 opinions
- INHABITANTS OF TOWN OF BOOTHBAY, ETC. v. RussellSupreme Judicial Court of Maine · 1980
- Rice v. AmerlingSupreme Judicial Court of Maine · 1981
- State v. Maine Labor Relations BoardSupreme Judicial Court of Maine · 1980
- Sewall v. Spinney Creek Oyster Co., Inc.Supreme Judicial Court of Maine · 1980
- Camp v. BD. OF PUBLIC WKS., CITY OF GAFFNEYSupreme Court of South Carolina · 1961
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3Cited by4 opinions
- Maurer v. Young LifeSupreme Court of Colorado · 1989
- Application of HughesSupreme Judicial Court of Maine · 1991
- Mutty v. Department of CorrectionsSupreme Judicial Court of Maine · 2017
- Daniel E. Mutty v. Department of CorrectionsSupreme Judicial Court of Maine · 2017