Moser v. Town of Phippsburg

HORNBY, Justice.

We have consistently said that to overturn a real estate tax assessment, a taxpayer must show that the property was “substantially overvalued,” or that there was “unjust discrimination” in the apportionment of the tax burden, or that the assessment was “fraudulent, dishonest or illegal.” Delta Chemicals, Inc. v. Town of Searsport, 438 A.2d 483, 484 (Me.1981); Shawmut Inn v. Town of Kennebunkport, 428 A.2d 384, 393 (Me.1981); Sears, Roebuck & Co. v. City of Presque Isle, 150 Me. 181, 189, 107 A.2d 475, 479 (1954). Here, no issue is presented on the first or the third factors.…