Bureau of Taxation v. Town of Madison

I must respectfully dissent to the court’s interpretation of the duties imposed on the Bureau of Taxation (Bureau) and the powers given the State Board of Property Tax Review (Board) by 36 M.R.S.A. §§ 201-458 (1978 & Supp.1987). I believe the Board properly found that the Bureau had not sustained its burden of proof and the remedy fashioned by the Board did not exceed its statutory authority. Accordingly, I would affirm the judgment of the Superior Court.

Section 208 clearly states the Director of the Bureau “shall have the duty of equalizing the state and county taxes among the several towns…