Legal Opinion
Ram's Head Partners, LLC v. Town of Cape Elizabeth
Supreme Judicial Court of Maine
Decided November 4, 2003PublishedCited by 15 opinions
1Opinion of the CourtCalkins, J.
[¶ 1] Ram’s Head Partners, LLC, appeals from a judgment of the Superior Court (Cumberland County, Crowley, J.) affirming a decision of the Cape Elizabeth Board of Assessment Review that denied property tax abatements for three shore-front lots for the 2001-02 tax year. Ram’s Head does not contend that its land was overvalued, but rather that it was unlawfully discriminated against because neighboring land owned by the Sprague Corporation was grossly undervalued. Because the Board made insufficient findings and applied an incorrect legal standard, we vacate the judgment.
I. BACKGROUND
[¶ 2]…
2Cases cited13 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
- Cumberland Coal Co. v. Board of Revision of Tax Assessments in Greene Cty.Supreme Court of the United States · 1931
- Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
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3Cited by15 opinions
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- Opinion of the JusticesSupreme Judicial Court of Maine · 2004
- Town of Bristol Taxpayers' Ass'n v. Board of Selectmen/AssessorsSupreme Judicial Court of Maine · 2008
10 more not listed; retrieve them via the Exa API.