South Portland Associates v. City of South Portland

McKUSICK, Chief Justice.

In this action brought under M.R.Civ.P. 80B, South Portland Associates and Wilson R. Kaplen, the owners of two large residential rental complexes in South Portland, seek review of the denial by the South Portland Board of Assessment Review of their requests for property tax abatements for the tax years 1985-86 and 1986-87. The Superior Court (Cumberland County; Alexander, J.) 1) affirmed the Board’s denial as to the year 1985-86; and 2) dismissed the taxpayers’ Rule 80B action as to the year 1986-87 on the ground the Board never had before it a valid request for…