522 A.2d 1316 | Me. | 1987
Plaintiff Great Northern Nekoosa Corporation appeals from an order of the Superi- or Court (Kennebec County) denying its appeal of a tax abatement decision of the State Board of Assessment Review.
The relevant facts may be summarized as follows: The subject properties are four hydroelectric facilities used by plaintiff in the operation of its paper mills and located wholly or partly in unorganized territory. Pursuant to 36 M.R.S.A. § 381 (1978 and Supp.1986), the State Tax Assessor valued these properties for purposes of property taxation. Plaintiff unsuccessfully applied to the State Tax Assessor for a tax abate
Initially we note that in seeking an abatement, plaintiff is charged with the burden of proving that the assessed valuation in relation to just value is manifestly wrong. Delta Chemicals, Inc. v. Inhabitants of Searsport, 438 A.2d 483, 484 (Me.1981). Plaintiffs argument on appeal is unpersuasive because it attempts to treat the inclusion of income taxes in the valuation formula as presenting a strict question of law. Such a question is one of methodology only and in the final analysis it is a question of fact whether any formula results in a determination of just value. The plaintiff has failed to discharge its burden of proving that the assessments in question are manifestly wrong.
The entry is:
Judgment affirmed.
All concurring.
. The Board of Assessment Review has been replaced by the State Board of Property Tax pursuant to 36 M.R.S.A. § 271 (Supp.1986).