Legal Opinion
Town of Sanford v. J & N SANFORD TRUST
Supreme Judicial Court of Maine
Decided May 6, 1997PublishedCited by 4 opinions
1Opinion of the Court
DANA, Justice.
[¶ 1] The Town of Sanford appeals from the judgment of the Superior Court (York County, Sawfley, J.) affirming the decision of the State Board of Property Tax Review. The Town contends that the Board erred as a matter of law in using the “lease fee value” of a shopping center to determine the appropriate amount of a property tax abatement. We agree and vacate the judgment.
[¶ 2] The J & N Sanford Trust owns the King’s Plaza shopping center on South Main Street in Sanford. The center, built in the 1960s, sits on an eleven-acre parcel of land and has approximately 10 rental units…
2Cases cited29 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Rowland v. City of TylerTexas Commission of Appeals · 1928
- CAF Investment Co. v. Saginaw TownshipMichigan Supreme Court · 1981
- Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
- Yadco, Inc. v. Yankton CountySouth Dakota Supreme Court · 1975
24 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- City of Biddeford v. AdamsSupreme Judicial Court of Maine · 1999
- Mulready v. BOARD OF REAL ESTATE APPRAISERSSupreme Judicial Court of Maine · 2009
- Pepperman v. Town of RangeleySupreme Judicial Court of Maine · 1999
- UAH-Hydro Kennebec, L.P. v. Town of WinslowSupreme Judicial Court of Maine · 2007