[¶ 1] John T. Roberts appeals from a judgment entered in the Superior Court (Hancock County, Hjelm, J.) affirming the denial of an abatement of his 2001 property taxes by the Southwest Harbor Board of Appeals. Roberts contends the Board (1) erred in determining he could not base a claim of unjust discrimination on a disparity in the treatment of a component of his assessment, and (2) made insufficient findings to allow for meaningful judicial review. We affirm the judgment.
[¶ 2] Roberts owns a seasonal cottage in Southwest Harbor. In 2001, the Town assessed his property at $1,573,300. As part of the Town’s assessment calculation, his property was subdivided into categories based on the characteristics and potential use of the property. Each of these categories is assessed at a specific rate. Roberts’s assessment included the following subcategories:
Units Description Value
1 acre Homesite $642,000
0.2 acres Frontage 1 $ 86,600
3.68 Acres Rear Land 2 $690,640 Lot Improvements $ 8,560 Building $246,500
Roberts’s claim of unjust discrimination focused entirely on the value of his Rear Land 2. He argued that because the Rear Land 2 portion of his property was assessed at a rate higher than other Rear Land 2 property in the Town, his assessment was a product of unjust discrimination.
[¶ 3] We have never sustained an unjust discrimination claim based only on a single component of a total assessment, without a showing that the property’s total assess
[¶ 4] In Yusem v. Town of Raymond,
[¶ 5] Roberts also argues that the Board’s record contains insufficient findings. Because we find that the record contains findings sufficient for appellate review, see Ram’s Head Partners,
The entry is:
Judgment affirmed.
