Quoddy Realty Corp. v. City of Eastport

WATHEN, Chief Justice.

[¶ 1] Defendant City of Eastport appeals from a judgment of the Superior Court (Washington County, Alexander, J.) vacating a decision of the Washington County Commissioners denying a petition for a tax abatement filed by Quoddy Realty Corporation. The City argues that the Superior Court erred in vacating the decision of the Commission and exceeded its authority by making a factual determination as to the just value of the real estate in question for purposes of the abatement. We agree that the Commissioners erred as a matter of law by failing to independently determine…