Legal Opinion
Shawmut Inn v. Inhabitants of Kennebunkport
Supreme Judicial Court of Maine
Decided April 14, 1981PublishedCited by 36 opinions
1Opinion of the Court
NICHOLS, Justice.
Once again on this appeal our Court is confronted with an issue as to the assessment of real estate for local property taxation.
Pursuant to 36 M.R.S.A. § 844 and M.R. Civ.P. 80B the Plaintiff, Shawmut Inn, appeals from the refusal of the Superior Court (York County) to order any abatement of a portion of the tax assessed upon its oceanfront resort by the Town of Kennebunkport as of April 1, 1975. The Plaintiff asserts that when professional appraisers, who were retained by the Town, used a single appraisal method, “reproduction cost less depreciation,” in arriving at its…
2Cases cited13 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- State v. HaynesOregon Supreme Court · 1979
- Conalco, Inc. v. Monroe County Board of RevisionOhio Supreme Court · 1977
- Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
- Alfred J. Sweet, Inc. v. City of AuburnSupreme Judicial Court of Maine · 1935
8 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Federal Reserve Bank of Minneapolis v. StateSupreme Court of Minnesota · 1981
- Town of Vienna v. KokernakSupreme Judicial Court of Maine · 1992
- Delta Chemicals, Inc. v. Inhabitants of the Town of SearsportSupreme Judicial Court of Maine · 1981
- Weekley v. Town of ScarboroughSupreme Judicial Court of Maine · 1996
- Wolf v. District of ColumbiaDistrict of Columbia Court of Appeals · 1991
31 more not listed; retrieve them via the Exa API.