Delta Chemicals, Inc. v. Inhabitants of the Town of Searsport

VIOLETTE, Justice.

Plaintiff, Delta Chemicals, appeals from an order of the Superior Court, Waldo County, affirming a decision of the Sears-port Board of Assessment Review which refused to grant an abatement of plaintiff’s property taxes. The plaintiff’s grounds for appeal are twofold: first, that the method used by the Searsport Tax Assessor to arrive at the 1979 assessed valuation of plaintiff’s property had a potential for unequal apportionment of the tax burden; and second, that the 1979 assessed value of plaintiff’s land was in excess of its just value. We affirm the decision of the…