Camps Newfound/Owatonna, Inc. v. Town of Harrison

CLIFFORD, Justice.

Plaintiff Camps Newfound/Owatonna, Inc. appeals from a decision of the Superior Court (Cumberland County, Alexander, J.) affirming a decision of two of the three Cumberland County Commissioners which affirmed by an evenly divided vote the deci sion of the assessors of the defendant Town of Harrison to grant a partial property tax abatement to Plaintiff. Plaintiff contends that the property is overvalued because the Town, in granting the partial abatement, failed to consider adequately the effect of an irrevocable twenty-five-year conservation easement that encumbered the…