Legal Opinion

Town of Southwest Harbor v. Harwood

Supreme Judicial Court of Maine

Decided December 14, 2000PublishedCited by 7 opinions

1Opinion of the CourtSaufley, J.

[¶ 1] Jean Harwood, the trustee of the Cranberry Point Realty Trust, appeals from a judgment entered in the Superior Court (Hancock County, Mead, C.J.), vacating the decision of the Southwest. Harbor Board of Assessment Review in which the Board granted a tax abatement on two parcels of the trustee’s land located on Greenings Island. 1 The trustee asserts that the Board’s decision to grant the abatement was supported by substantial evidence in the record. We agree and vacate the judgment of the Superior Court.

I. BACKGROUND

[¶ 2] On behalf of the Cranberry Point Realty Trust, the trustee owns…

2Cases cited12 opinions

  1. Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
  2. Gulick v. Board of Environmental ProtectionSupreme Judicial Court of Maine · 1982
  3. Town of Vienna v. KokernakSupreme Judicial Court of Maine · 1992
  4. Delta Chemicals, Inc. v. Inhabitants of the Town of SearsportSupreme Judicial Court of Maine · 1981
  5. City of Waterville v. Waterville Homes, Inc.Supreme Judicial Court of Maine · 1995

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3Cited by7 opinions

  1. Forbes v. Town of Southwest HarborSupreme Judicial Court of Maine · 2001
  2. Marc B. Terfloth v. Town of ScarboroughSupreme Judicial Court of Maine · 2014
  3. Yusem v. Town of RaymondSupreme Judicial Court of Maine · 2001
  4. Town of Bristol Taxpayers' Ass'n v. Board of Selectmen/AssessorsSupreme Judicial Court of Maine · 2008
  5. City of Old Town v. Expera Old Town, LLCSupreme Judicial Court of Maine · 2021

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