Assessors, Town of Bristol v. Eldridge

WERNICK, Justice.

In December, 1975 Lucille and Warren Eldridge purchased a resort hotel and related property situated in the Town of Bristol, County of Lincoln, Maine. For the tax year 1976 the Assessors empowered to act regarding property located in Bristol assessed the Eldridge real estate at a total valuation of $116,150.00. The Eldriges then applied to the Assessors for an abatement, 36 M.R. S.A. § 841 (Supp.1973). The Assessors granted an abatement of $6,810.00.

Dissatisfied, the Eldridges proceeded pursuant to 36 M.R.S.A. § 844 (Supp.1978) and sought an abatement from the Lincoln County…