Gilmore v. City of Belfast

CLIFFORD, Justice.

Sheldon Gilmore and Joan Gilmore appeal from the judgment of the Superior Court (Waldo County, Chandler, J.) affirming the action of the Belfast Board of Assessment Review denying the Gilmores tax abatements for their 1986 and 1987 real estate taxes. We find no legal error in the denial of the tax abatements and affirm the judgment.

The Gilmores are joint owners of real estate at 15 Union Street in Belfast. Pursuant to 36 M.R.S.A. § 841 (Supp.1989),1 they applied to the Belfast City Council for abatement of their real estate taxes for the years 1986, 1987 and 1988 on the…