Tax Assessors of Sebago v. Drummond

In October, 1977, defendants sought an abatement of their taxes1 on land situated in the Town of Sebago. See 36 M.R.S.A. § 841 (Supp.1978). Unable to gain relief *470from plaintiffs, defendants filed an appeal with the Cumberland County Commissioners. See 36 M.R.S.A. § 844 (Supp.1978). Despite an offer by plaintiffs to halve their original assessment, defendants pushed their appeal with the Commissioners, who finally reduced the assessment to $5,000. From that order, plaintiffs filed a Rule 80B, M.R.Civ.P., appeal in the Superior Court, Cumberland County.

While the appeal was pending in the…