Delogu v. City of Portland

[¶ 32] Although I concur with the result reached by the Court, I do not agree that the Portland Property Tax Relief Program violates Article IX, Section 8 of the Maine Constitution. I believe the Program vio*41lates Article IX, Section 9, and therefore I write separately.

[¶ 38] The Court characterizes the Portland program as establishing a property tax exemption, as it must in order to conclude that the program results in an unequal tax apportionment in violation of Article IX, Section 8. The program, however, authorizes a tax rebate, not a tax exemption. As an expenditure of municipal revenues,…