Forbes v. Town of Southwest Harbor

[¶ 1] Peter Forbes appeals from a judgment entered in Superior Court (Hancock County, Mead, C.J.), vacating the decision of the Southwest Harbor Board of Assessment Review, which granted Forbes a 17% tax abatement on property located on Greenings Island in Southwest Harbor. The Town contends the court’s judgment should be affirmed for numerous reasons, including: (1) the Board lacked jurisdiction to reconsider the abatement because it failed to reconsider the abatement within 30 days as required by 30-A M.R.S.A. § 2691(3)(F); (2) reconsideration was improper because the stated basis for…