Legal Opinion

McCullough v. Town of Sanford

Supreme Judicial Court of Maine

Decided December 27, 1996PublishedCited by 5 opinions

1Opinion of the Court

WATHEN, Chief Justice.

Plaintiffs, Gregory and Christine McCullough, appeal from the judgment entered in the Superior Court (York County, Cole, C.J.) affirming the decision of the Sanford Board of Assessment Review (Board) denying their request for a tax abatement. The McCul-loughs argue that the Board applied an inappropriate burden of proof and that it erred in not finding that their real estate had been substantially overassessed. Finding no error, we affirm the judgment.

The property in question was assessed in April, 1994 at a value of $124,000. The McCulloughs purchased the property in…

2Cases cited4 opinions

  1. Weekley v. Town of ScarboroughSupreme Judicial Court of Maine · 1996
  2. Pearson v. Town of KennebunkSupreme Judicial Court of Maine · 1991
  3. Wesson v. Town of BremenSupreme Judicial Court of Maine · 1995
  4. Great Northern Nekoosa Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 1987

3Cited by5 opinions

  1. Marc B. Terfloth v. Town of ScarboroughSupreme Judicial Court of Maine · 2014
  2. Quoddy Realty Corp. v. City of EastportSupreme Judicial Court of Maine · 1998
  3. Town of Southwest Harbor v. HarwoodSupreme Judicial Court of Maine · 2000
  4. City of Old Town v. Expera Old Town, LLCSupreme Judicial Court of Maine · 2021
  5. Wilhelmine' Dennis Oakes v. Town of RichmondSupreme Judicial Court of Maine · 2023

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