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Hartland Madison Norridgewock. Pittsfield Skowhegan. Draper, Utah: Everton Pub. Provo, Utah: Ancestry, , For preservation these records were usually turned over to a nearby functioning town in the same county.
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USGenWeb Archives. Tombstone Project. Cumberland County Power and Light Company v. Inhabitants of the Town of Hiram, Me. Many of their decisions must of necessity be made without a formal hearing of which a complete record is made to indicate the factual basis for the judgment. An appeal from a decision of tax assessors therefore, requires the Court to make its own independent inquiry into all relevant and material facts bearing on the ultimate issue of the fairness and rationality of the assessment.
In the absence of a record, the Court can properly act on the assumption that such evidence as it adduces on review was, in fact, the basis upon which the assessors reached their conclusions Schultz v. The administrative "decision will be assumed to have been taken with full knowledge of material facts and in justification thereof. Waterville Urban Renewal Authority, Me. Mullen, Or. Case law in this State establishes that judicial review of a tax assessment is limited to whether or not the judgment of the assessors as to the amount of the tax is. Sears, Roebuck Co.
Inhabitants of City of Presque Isle et al. In the case now before us, no claim is made that the assessors. Unless it was error of law for the assessors to employ the appraisal approach which they used, it was the burden of the taxpayer in the Court below to establish by a fair preponderance of the evidence, that. Before us, the taxpayer is limited to a claim of error of law on the part of the trial Court.
Specifically these are listed in the brief as that:. The Court below erred in not ruling as a matter of law that when assessing income-producing property assessors must use an "income" or "capitalization of income" approach. The Referee erred in giving no weight to the value placed upon the property using the income approach. The Court erred in finding that there was no improper delegation of the Assessors' statutory duty. Plaintiff's property consists of land and buildings which comprise a shopping center unique in the town of Skowhegan.
The assessment was based on a "reproduction cost less depreciation" approach, a method employed uniformly as to all real property in Skowhegan, including residential, commercial, and industrial land and buildings. The administrative assistant to the assessors testified he was the person who had done the "leg work" on this assessment. He testified that he used a construction cost schedule supplied by an appraisal firm which had revalued all of the town's real property in There is some dispute between the parties as to whether the latter figure was "assessed," i.
Plaintiff presented two witnesses to support his contention that the assessors' approach was improper because it attempted to fix the value of his property without taking into consideration the element of its capacity to return the capital investment of its owner. Without this essential factor, plaintiff argues, the property's true or market value could not be fairly appraised. His analysis was based on various figures given him by the developer of the complex, although there is some confusion in the record as to these figures due to differences shown to exist on various income and expense sheets.
With these divergent opinions in mind, we turn first to the Constitution of Maine for guidance in determining their legal significance. There is found the imposition of a clear obligation on the tax assessors of this State, to assess fairly and equally.
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In testing the legal sufficiency of a tax assessment relevant case law provides us with the necessary guideposts. Sweet, Inc. City of Auburn, Me. The latter term has been judicially equated with that price a willing buyer would pay a willing seller at a fair public sale. Chase v. City of Portland, 86 Me. City of Boston, Mass. Inhabitants of Blackstone, Mass. The market place must be one where normal, as opposed to extraordinary, conditions exist.
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City of Auburn, supra. We recognize that to define "just value" does not obviate the real problem which is how to fairly and accurately determine that value. Moreover, it is a judgment concerning which fair, reasonable people may differ. Conceding that mathematical imprecision inheres in the process, we have adopted the principle that.
Shawmut Manufacturing Co. Town of Benton, Me. Dakota County, U. City of Auburn, supra, Me. It is the taxpayer's burden to show that the assessment was not in conformity with the law. Schlaiker v. Board of Assessors, Great Barrington, Mass. Having found that the assessed value of plaintiff's property was neither manifestly wrong with relation to its true value nor inequitable as to the tax burden shared by him, the Court below concluded from all the evidence that the judgment of the assessors was neither consciously nor designedly arbitrary.
The real dispute in this case centers on the method of valuation to be used in arriving at the just value of the property in question. The parties stipulated to the accuracy of the figures used under the town's construction cost approach. Plaintiff does not contend that this approach was used in a discriminatory manner in the sense that it applied only to his property. The heart of plaintiff's contention is that to have assessed his property, which was built only for its income producing potential, by the "cost less depreciation" method to the exclusion of the other approach i.
The lower court's refusal to give any weight to the income approach was error as a matter of law he says. Under the rule of Sears, Roebuck Company v. He must show that his property is overrated.
He must show that the valuation with relation to just value is manifestly wrong or that an unjust discrimination exists.