West Point-Pepperell, Inc. v. State Tax Assessor

LIPEZ, Justice.

[¶ 1] West Point-Pepperell, Inc. (West Point) appeals from the judgment entered in the Superior Court (Kennebec County, Fritzsche, J.) dismissing its appeal of the State Tax Assessor’s denial of its request for reconsideration, for want of prosecution pursuant to M.R.Civ.P. 41(b)(2). West Point contends that the trial court abused its discretion in dismissing the appeal, given West Point’s good cause for failing to prosecute the appeal for more than two years. We disagree and affirm the judgment.

Background

[¶ 2] In October 1992, West Point filed in the Superior Court a petition…