Linda Penkul v. Town of Lebanon

[¶ 1] Linda Penkul appeals from a judgment of the Superior Court (York County, Fntzsche, J.) affirming the decision of the York County Commissioners, entered after a de novo hearing, • denying her request for abatement of real property taxes assessed by the Town of Lebanon. On the record before us, we affirm the judgment.

I. BACKGROUND

[¶ 2] On April 1, 2013, Linda Penkul applied for abatement of real property taxes that the Town of Lebanon assessed against her property at a rate of $2,456.62 per year for each of the years 2011, 2012, and 2013. See 36 M.R.S. § 841(2) (2015). 1 Penkul asserted…