Town of Steuben v. Lipski

CLIFFORD, Justice.

This case, appealed by defendant Peter Lipski from a decision of the Superior Court (Washington County, Alexander, </.), presents the issue of whether the property tax abatement granted to Lipski by the Washington County Commissioners is based on substantial evidence. We conclude that it is and vacate the Superior Court judgment nullifying the abatement.

Lipski, a property owner in the Town of Steuben, requested from the Town assessors an abatement of his 1989 property valuation of $53,140. See 36 M.R.S.A. § 841 (1990 & Supp.1991). The Town denied his request and Lipski…