Interstate Food Processing Corp. v. Town of Fort Fairfield

LIPEZ, Justice.

[¶ 1] Interstate Food Processing Corp. appeals from the judgment entered in the Superior Court (Aroostook County, Pierson, J.) affirming the State Board of Property Tax Review’s dismissal of Interstate’s tax abatement appeal. Interstate argues that its appeal should have been suspended rather than dismissed. We agree and vacate the judgment.

[¶ 2] In April 1993, Interstate’s food processing plant and related facilities in Fort Fairfield were valued for property tax purposes at approximately $5.3 million. Interstate was assessed property taxes of approximately $144,000 for the…