Kenyon C. Bolton III v. Town of Scarborough , 2019 ME 172 ( 2019 )


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  • MAINE SUPREME JUDICIAL COURT                                                   Reporter of Decisions
    Decision: 
    2019 ME 172
    Docket:   Cum-19-73
    Argued:   September 24, 2019
    Decided:  December 23, 2019
    Panel:       SAUFLEY, C.J., and ALEXANDER, MEAD, GORMAN,* JABAR, and HJELM, JJ.
    KENYON C. BOLTON III et al.
    v.
    TOWN OF SCARBOROUGH
    ALEXANDER, J.
    [¶1] Three years ago, we concluded that the Town of Scarborough had
    engaged in an unlawful and discriminatory assessment practice that violated
    the equal protection rights of Kenyon C. Bolton III and other plaintiffs
    (collectively, the Taxpayers); based on this conclusion, we remanded the
    matter to the Scarborough Board of Assessment Review “for a determination of
    the appropriate abatements” to address the inequality in tax treatment
    affecting the Taxpayers as a result of the discriminatory practice. Angell Family
    2012 Prouts Neck Tr. v. Town of Scarborough, 
    2016 ME 152
    , ¶¶ 1-2, 15-21, 36,
    *
    Although not available at oral argument, Justice Gorman participated in the development of this
    opinion. See M.R. App. P. 12(a)(2) (“A qualified Justice may participate in a decision even though not
    present at oral argument.”).
    2
    
    149 A.3d 271
    [hereinafter Angell]; Petrin v. Town of Scarborough, 
    2016 ME 136
    ,
    ¶¶ 2, 8-9, 18, 23-32, 45, 
    147 A.3d 842
    .
    [¶2]   In this consolidated appeal, we now consider whether the
    abatements formulated by the Board and reviewed by the Superior Court after
    our remand pass constitutional muster. Because we conclude that the Board’s
    decision granting the Taxpayers eight percent abatements to their land values,
    as recommended to the Board by the Town, satisfies constitutional
    requirements, we vacate the judgment of the Superior Court (Cumberland
    County, Horton, J.) and remand with the direction to affirm the Board’s original
    decision after remand.
    I. CASE HISTORY
    [¶3] The issues before us stem from the Town’s former practice of
    allowing any owner of two separate but abutting parcels, one of which was
    undeveloped, to request that those parcels be valued as if they were a single lot
    to attain a lower overall assessment than if the parcels were valued separately.
    See Angell, 
    2016 ME 152
    , ¶¶ 15-16, 
    149 A.3d 271
    ; Petrin, 
    2016 ME 136
    , ¶ 8,
    
    147 A.3d 842
    .
    [¶4] In our previous opinions, we concluded that the Board had erred in
    denying the Taxpayers’ abatement requests because the abutting lot program
    3
    violated the statutory requirement that each parcel of real estate be assessed
    separately, see 36 M.R.S. § 708 (2018), and the constitutional requirement that
    real estate be assessed at its just value, see Me. Const. art. IX, § 8. See Angell,
    
    2016 ME 152
    , ¶ 19, 
    149 A.3d 271
    ; Petrin, 
    2016 ME 136
    , ¶¶ 26-29, 
    147 A.3d 842
    .
    We further held that because the abutting lot program violated Maine law and
    imposed property taxes on the Taxpayers at rates that were not imposed on
    similarly situated owners of lots that happened to be abutting other lots of
    those owners, it contravened the Taxpayers’ rights to equal protection. See
    Angell, 
    2016 ME 152
    , ¶¶ 20, 36, 
    149 A.3d 271
    ; Petrin, 
    2016 ME 136
    , ¶¶ 29-31,
    45, 
    147 A.3d 842
    .
    [¶5] Respecting our direction on remand that it provide the Taxpayers
    with appropriate abatements to address this inequality, the Board conducted
    hearings on the issue in early 2017. Because the Town had continued to
    implement the program, and most of the Taxpayers had continued to file yearly
    abatement requests during the intervening years between their initial requests
    and our decisions in 2016, the parties agreed to expand the scope of the
    proceedings to allow the Board to determine the appropriate abatements for
    the four tax years in question—which was labeled the “abatement period.”1
    1  Those tax years were 2012-13, 2013-14, 2014-15, and 2015-16. In our 2016 decisions, we said
    only that the Taxpayers were “entitled to an abatement for the 2012 tax year.” Angell Family 2012
    4
    The Board received exhibits from both sides and heard extensive testimony
    from the Town’s Special Deputy Assessor regarding the impact of the abutting
    lot program on both the Town in general and each of the Taxpayers who were
    parties to the proceeding.
    [¶6] At the conclusion of the hearings, the Town urged the Board to grant
    the Taxpayers eight percent abatements to their land values because the total
    dollar amount of such abatements would be approximately equal to the total
    dollar amount of taxes avoided by the owners participating in the abutting lot
    program over the abatement period. The Taxpayers contended that they were
    entitled to 31.48 percent abatements to their land values, which, by their
    calculations, was the average discount that the abutting lot program
    participants received to their combined land values.
    [¶7] In May 2017, after deliberating, the Board voted unanimously to
    adopt a written decision granting the Taxpayers eight percent abatements to
    their land values—exclusive of any improvements—for each year during the
    Prouts Neck Tr. v. Town of Scarborough, 
    2016 ME 152
    , ¶ 21, 
    149 A.3d 271
    ; Petrin v. Town of
    Scarborough, 
    2016 ME 136
    , ¶ 32, 
    147 A.3d 842
    . The Board’s decision to consider abatements for the
    other years in which the discriminatory program affected the Taxpayers is a reasonable
    extrapolation of our directions. Complicating matters slightly, not all of the Taxpayers filed
    abatement requests for each of the years at issue. In their brief, the Taxpayers assert that “the parties
    have agreed that those variances present only a ministerial issue, [and] are not material to the
    remedy here.”
    5
    abatement period in which they filed abatement requests. The Board explained
    that because the combined value of these abatements was equal to the total
    amount of taxes avoided by the abutting lot program participants during the
    abatement period, the eight percent figure provided each Taxpayer with a
    proportionate share of the total benefit of the program.
    [¶8] The Taxpayers appealed to the Superior Court, see 36 M.R.S. § 843
    (2018); M.R. Civ. P. 80B, which entered a judgment vacating the Board’s
    decision based on its conclusion that the Board’s abatement formula was
    unreasonable because it made the percentage discount a function of the
    number of appealing Taxpayers. The court remanded the matter to the Board
    with instructions to provide the Taxpayers with abatements that would place
    them “in a position roughly equal to the favored abutting lot owners.”
    [¶9] On remand from the Superior Court, the Board held an additional
    hearing where the parties mostly relied on the evidence introduced in the prior
    proceedings. The Taxpayers continued to assert that their proposal of 31.48
    percent abatements was the most appropriate way to remedy the inequality.
    The Town maintained that the Board’s decision to grant eight percent
    abatements was legally sufficient, but alternatively suggested a different
    6
    method for calculating abatements to comply with the Superior Court’s
    directions.
    [¶10] Following deliberations, the Board unanimously voted to adopt a
    written decision in June 2018. In its decision, the Board accepted “the Superior
    Court’s conclusion that . . . [its] May 10, 2017 decision was unreasonable, and
    not in conformity with Maine law” and determined that the Taxpayers were
    entitled to 14.74 percent abatements to their land values. To reach that
    percentage, the Board made the following calculations for each year of the
    abatement period:
    1.    It divided the aggregate tax savings for abutting lot program
    participants by the number of program participants to calculate the
    average tax dollar savings per abutting lot program participant.
    2.    It multiplied the average tax dollar savings per abutting lot program
    participant by the number of appealing Taxpayers to calculate the
    average abutting lot program benefit.2
    3.    It divided the average abutting lot program benefit by the total value
    of the appealing Taxpayers’ land multiplied by the applicable mil rate
    to calculate the percentage reduction.
    The Board then averaged the yearly percentage reductions, which resulted in
    the 14.74 percent figure.
    2As the Taxpayers point out, it is a misnomer to call this figure the average abutting lot program
    benefit because its formula includes the number of Taxpayers who filed abatement requests. The
    Town more aptly calls the figure the “Total Abatement Principal.”
    7
    [¶11] Once again, the Taxpayers appealed to the Superior Court. The
    Town also appealed to preserve its argument that the original eight percent
    abatements were sufficient. In January 2019, the Superior Court entered a
    judgment affirming the Board’s decision granting the Taxpayers 14.74 percent
    abatements after finding that the Board’s formula was rational and reasonable.3
    The Superior Court’s judgment being final, see M.R. Civ. P. 80B(n), the
    Taxpayers appealed to us, and the Town cross-appealed seeking reinstatement
    of the eight percent abatements, see M.R. App. 2B(c)(1), 2C(a)(2).4
    II. LEGAL ANALYSIS
    [¶12] The Taxpayers contend that the Equal Protection Clause mandates
    that they be extended the same discounts that were provided to participants in
    the abutting lot program. They assert that neither of the Board’s abatement
    formulas accomplishes this, and that the most appropriate abatements would
    provide them with a 31.48 percent discount to their land assessments, which
    3 The court modified the interest rate calculation in the Board’s second decision, but that issue is
    moot in light of our conclusion that the Board’s original decision provided adequate relief. See infra
    n.9.
    4 M.R. Civ. P. 80B(m) provides that when, as here, “the Superior Court remands the case for
    further action or proceedings by the governmental agency, the Superior Court’s decision is not a final
    judgment, and all issues raised on the Superior Court’s review of the governmental action shall be
    preserved in a subsequent appeal taken from a final judgment entered on review of such
    governmental action.”
    8
    they maintain is the average percentage discount received by the abutting lot
    program participants.
    A.    Standard of Review and Statutory Requirements
    [¶13] When a party appeals a decision of the Superior Court in an action
    seeking review of decisions by a municipal Board of Assessment Review, “we
    review the Board’s decision[s] directly for abuse of discretion, errors of law,
    and sufficient evidence.” Petrin, 
    2016 ME 136
    , ¶ 13, 
    147 A.3d 842
    . “That the
    record contains evidence inconsistent with the result, or that inconsistent
    conclusions could be drawn from the evidence, does not render the Board’s
    findings invalid if a reasonable mind might accept the relevant evidence as
    adequate to support the Board’s conclusion.” Terfloth v. Town of Scarborough,
    
    2014 ME 57
    , ¶ 10, 
    90 A.3d 1131
    (alterations omitted).
    [¶14] Although the Superior Court and the Board gave significant weight
    to the requirement of 36 M.R.S. § 843(1) that any abatement provided by the
    Board be “reasonable,” our case law suggests that an abatement is reasonable
    if it does not represent an abuse of discretion or error of law. See City of
    Biddeford v. Adams, 
    1999 ME 49
    , ¶¶ 24-25, 
    727 A.2d 346
    . Thus, our standard
    of review encompasses the reasonableness requirement.
    9
    [¶15] The more significant effect of section 843 on our review is that it
    limits our ability to substitute our own judgment for that of the Board. See
    So. Portland Assocs. v. City of South Portland, 
    550 A.2d 363
    , 369 (Me. 1988)
    (stating that we will not intrude on the authority that 36 M.R.S. § 843(1) grants
    to Boards of Assessment Review by substituting our own value estimates or
    acting “as final-offer arbitrators” to resolve opposing figures); see also Weekley
    v. Town of Scarborough, 
    676 A.2d 932
    , 934 (Me. 1996) (holding that courts lack
    the authority to determine the just value of properties or “grant relief in the
    nature of an abatement”).
    [¶16] We find no merit in the Taxpayers’ argument that we should depart
    from this deferential standard because the Board is “hopelessly biased” against
    them. The aspects of the record that the Taxpayers allege demonstrate “bias”
    merely show the Board members—who are not lawyers—grappling with a
    complicated area of the law and an equally complex set of facts.
    B.       Constitutional Considerations
    [¶17] As discussed above, we previously determined that the abutting
    lot program was unlawfully discriminatory and violated the Taxpayers’ equal
    protection rights.5 While our instruction on remand was for the Board to
    Although we reiterate our previous conclusion that the abutting lot program violated the Equal
    5
    Protection Clause, not every tax classification that violates state law violates the Federal Constitution.
    10
    provide the Taxpayers with appropriate abatements to remedy this inequality,
    we recognize that this was a challenging directive given the complicated and
    unsettled nature of this area of the law. See 
    Adams, 727 A.2d at 351
    (noting that
    neither “Maine case law nor the tax abatement statute provide guidance on the
    appropriate remedy for unjust discrimination”).                      The somewhat tortured
    progression of this matter after our remand demonstrates a need for further
    guidance regarding the range of proper remedies in circumstances like these.
    [¶18]      The United States Supreme Court has explained that “when
    unlawful discrimination infects tax classifications or other legislative
    prescriptions, the Constitution simply calls for equal treatment. How equality
    is accomplished . . . is a matter on which the Constitution is silent.” Levin v.
    Commerce Energy, Inc., 
    560 U.S. 413
    , 426-27 (2010). A state “found to have
    imposed an impermissibly discriminatory tax retains flexibility in responding
    to this determination,” McKesson Corp. v. Div. of Alcoholic Bevs. & Tobacco,
    See Armour v. City of Indianapolis, 
    566 U.S. 673
    , 687-88 (2012) (cautioning against the risk of
    “transforming ordinary violations of ordinary state tax law into violations of the Federal
    Constitution”). Generally, a tax classification involving neither a fundamental right nor a suspect
    class “cannot run afoul of the Equal Protection Clause if there is a rational relationship between the
    disparity of treatment and some legitimate governmental purpose.” 
    Id. at 680
    (quoting Heller v. Doe,
    
    509 U.S. 312
    , 319-20 (1993)). The case at hand presents a rare situation, like in Allegheny Pittsburgh
    Coal Co. v. Cty. Comm’n, 
    488 U.S. 336
    , 344-46 (1989), where the facts, when evaluated pursuant to the
    law, preclude any plausible rational basis for the Town’s policy of valuing properties significantly
    below just value on the basis that the properties happen to be abutting other property of the same
    owners. See 
    Armour, 566 U.S. at 686-88
    (discussing the limited applicability of Allegheny); Nordlinger
    v. Hahn, 
    505 U.S. 1
    , 14-16 & nn. 6-8 (1992) (same).
    11
    
    496 U.S. 18
    , 39-40 (1990), because how a state “eliminates unconstitutional
    discrimination ‘plainly is an issue of state law,’” 
    Levin, 560 U.S. at 427
    (quoting
    Stanton v. Stanton, 
    421 U.S. 7
    , 17-18 (1975)). Indeed, the Supreme Court has
    explicitly indicated that its practice is “to abstain from deciding the remedial
    effects” of finding “a tax measure constitutionally infirm” to maintain
    “federal-state comity.” 
    Id. [¶19] The
    Supreme Court has said, however, that the Due Process Clause
    requires states “to provide meaningful backward-looking relief to rectify any
    unconstitutional deprivation.” 
    McKesson, 496 U.S. at 31
    . It has also provided
    guideposts for determining the appropriate remedy for a discriminatory tax. In
    seeking to effectuate equal tax treatment, a state may (1) invalidate and
    withdraw the benefits from the favored class, (2) extend the benefits to the
    excluded class, or (3) use some other measure. See 
    Levin, 560 U.S. at 426-27
    ;
    Heckler v. Mathews, 
    465 U.S. 728
    , 740 (1984). In considering these options, it
    is important to remember that the Equal Protection Clause imposes no “iron
    rule of equal taxation” and encompasses an area of the law where it is often
    “impracticable and unwise to attempt to lay down any general rule or
    definition.”   Bell’s Gap R.R. Co. v. Pennsylvania, 
    134 U.S. 232
    , 237 (1890).
    12
    Accordingly, a remedy that is appropriate in one discriminatory tax case may
    not be appropriate in another; each case requires a fact-specific analysis.
    [¶20] As for the first option, the Board in this case could not withdraw
    the abutting lot benefit to achieve equal tax treatment because it lacked the
    authority to retroactively raise the values of the underassessed properties. See
    Adams, 
    1999 ME 49
    , ¶ 26, 
    727 A.2d 346
    (“The Board only has power to grant
    abatements and does not have the authority to remand the case to the assessor
    to recompute the tax.”).
    [¶21] That brings us to the second option—the one favored by the
    Taxpayers—which is to extend the benefit to them. We need not delve into
    whether either of the abatement amounts decided on by the Board adequately
    extends the benefit of the abutting lot program, because we reject the
    Taxpayers’ contentions that such a remedy is necessary or even appropriate in
    the circumstances of this case.
    [¶22] The Taxpayers suffered no greater harm from the abutting lot
    program than every other taxpayer in the Town. Except for the few participants
    in the abutting lot program, all of the approximately 8,500 property taxpayers
    in the Town paid slightly higher taxes as a result of the improper discounts
    provided by the abutting lot program. Additionally, the number of Taxpayers
    13
    who sought abatements exceeded the number of property owners who
    received the benefit of the abutting lot program for each of the four years at
    issue. Thus, to extend the benefit in the manner that the Taxpayers suggest
    would increase by several magnitudes the negative effect of the abutting lot
    program on the nonappealing taxpayers, who bore the same burden of the
    original program as the Taxpayers.6 See Williams v. Griffes, 
    686 A.2d 964
    , 967
    (Vt. 1996) (Morse, J. concurring) (a state “need not blindly sacrifice the interest
    of the taxpaying public to the desires of a relative few aggrieved taxpayers”
    when determining the appropriate remedy for a discriminatory tax scheme).
    To magnify rather than rectify the discriminatory effect of the program would
    be an inappropriate mandate under the guise of equality. Cf. Haman v. Cty. of
    Humboldt, 
    506 P.2d 993
    , 997 (Cal.                   1973) (the proper remedy for
    discriminatory tax treatment should not increase “discrimination among other
    taxpayers”).
    [¶23] Of course, providing any abatements will have some effect on
    nonappealing taxpayers—that is unavoidable—but for us to hold that
    6 The Board supportably found that the Town lost $395,397.90 in tax revenue over the abatement
    period as a result of the discounts provided by the abutting lot program. By comparison, the parties
    agree that providing the Taxpayers with 31.48 percent abatements to their land values would cost
    the Town around $1,600,000.
    14
    municipalities are required to provide the full extent of the improper benefit in
    cases like this could establish a dangerous precedent. Consider if instead of
    approximately fifty appealing taxpayers there were 500?                              It is not an
    unthinkable scenario given that the Taxpayers here have no better claims of
    discrimination than do the thousands of nonappealing taxpayers who were also
    negatively affected by the abutting lot program.
    [¶24] Consider also if instead of having a total assessed value of several
    billion dollars, the Town had a total assessed value of $100 million?7 With its
    substantial tax base, the Town here might be able to absorb the cost of
    extending the benefit of the program to the Taxpayers without cutting funding
    for critical services or raising taxes significantly, but the same would not be true
    for municipalities with less substantial tax bases. In the hypothetical case
    involving 500 plaintiff taxpayers, challenging a similar program, in a town with
    a $100 million tax base, giving unjust benefits to rectify giving unjust benefits
    could substantially compromise the municipality’s capacity to provide essential
    services.
    7When we issued our decisions in 2016, we noted that the Town of Scarborough’s total valuation
    was approximately $3.5 billion. See Petrin v. Town of Scarborough, 
    2016 ME 136
    , ¶ 32, 
    147 A.3d 842
    .
    According to Maine Revenue Services, the Town’s total valuation as of 2019 is $4.3 billion, which is
    the third highest of any municipality in the State. See Me. Revenue Svcs., 2019 State Valuation (2019),
    https://www.maine.gov/revenue/propertytax/sidebar/2019_state_valuation.pdf (last visited
    Dec. 20, 2019).
    15
    [¶25]   What then is the proper remedy?          The Supreme Court has
    suggested a third option: not withdrawing or extending benefits to achieve
    equal tax treatment, but rather using “some other measure.” 
    Levin, 560 U.S. at 426
    . The best measure of the actual disproportionality borne by the Taxpayers
    here is not the discounts provided by the abutting lot program but rather the
    effect that those discounts had on the Taxpayers. We alluded to this in our
    previous decisions when we said that we were remanding “for the Board to
    address the unlawfully discriminatory effect of the Town’s abutting property
    program” and described that effect as the “unequal apportionment” of the
    municipal tax burden. Petrin, 
    2016 ME 136
    , ¶¶ 32-33, 45, 
    147 A.3d 842
    . We
    suggested then and hold now that the injury to the Taxpayers was not that their
    properties were over-assessed in comparison to the properties in the abutting
    lot program, but that they paid more than their fair share of taxes as a result of
    the discounts that were unlawfully provided by that program.
    [¶26] The Taxpayers may be made whole by abatements that refund the
    difference between what they paid in taxes and what they would have paid had
    the properties in the abutting lot program been assessed at just value. Such a
    remedy corrects the equal protection violation by putting the Taxpayers in the
    16
    position they would have occupied had all taxpayers been treated equally.8 See
    MAPCO Ammonia Pipeline v. State Bd. of Equalization & Assessment,
    
    494 N.W.2d 535
    , 537-38 (Neb. 1993), cert. denied, 
    508 U.S. 960
    (1993)
    (approving such a remedy in a similar case of tax discrimination); Keniston v.
    Bd. of Assessors, 
    407 N.E.2d 1275
    , 1279-80 (Mass. 1980) (holding that
    abatements limited to the difference between the amount a taxpayer actually
    paid and what he or she “should have paid had a municipality followed lawful
    assessment practices,” do not “offend the equal protection clause” even if the
    abatements do not provide the same treatment that was provided to “the most
    favored class”).
    [¶27] This approach also satisfies the requirement of due process that
    Taxpayers be provided with meaningful backward-looking relief by refunding
    the portion of their taxes resulting from the unconstitutional discrimination.
    See 
    McKesson, 496 U.S. at 31
    . And it accomplishes the purpose of article IX,
    section 8 of the Maine Constitution, which “is to equalize public burdens so that
    8To the extent that the Supreme Court’s decision in McKesson Corp. v. Div. of Alcoholic Bevs. &
    Tobacco, 
    496 U.S. 18
    , 22-23, 36-43 (1990), might be read to suggest that this remedy is insufficient,
    that case is distinguishable from the one at hand because it involved a state excise tax that
    discriminated against out-of-state commerce in violation of the Commerce Clause. See Tuscon Elec.
    Power Co. v. Apache Cty., 
    912 P.2d 9
    , 26, 29-31 (Ariz. Ct. App. 1995) (distinguishing the remedies
    discussed in McKesson from the remedies appropriate in cases involving discriminatory property
    taxes).
    17
    a taxpayer contributes to the entire tax burden in proportion to his [or her]
    share of the total value of all property subject to the tax.” Eastler v. State Tax
    Assessor, 
    499 A.2d 921
    , 924 (Me. 1985).
    [¶28] Practically speaking, we recognize that there may be times when
    the amount of such abatements may be too insignificant to justify any individual
    taxpayer taking action against discriminatory tax schemes, but any remedy
    must also avoid unduly burdening other nonappealing taxpayers.
    [¶29] The record here reflects that as a result of the Board’s original
    decision granting eight percent abatements, a decision recommended by the
    Town, the Taxpayers were collectively refunded approximately $380,000
    before any interest.9 This amount is more than enough to make the Taxpayers
    9  In its first decision, the Board granted the Taxpayers interest on the abatements at a rate of
    seven percent from the date of overpayment pursuant to 36 M.R.S. § 506-A (2018), based upon the
    Town’s contention that that was the proper interest rate for overpayments. Seven percent is the
    interest rate that the Town used when it paid the eight percent abatements, which brought the
    collective amount paid to the Taxpayers to approximately $461,000. After the Superior Court’s
    remand, however, the Town introduced budget orders for the years at issue showing that the correct
    interest rate for overpayments was actually three percent. Thus, the Taxpayers received an extra
    four percent in interest, which the Town acknowledges must stand if the Board’s original decision is
    reinstated.
    There was also some dispute after the Superior Court’s remand about when the interest should
    begin to run. If the Town made any error in calculating when the interest began to run when it made
    the eight percent abatement payments, the error was rendered harmless by the extra four percent
    interest and the fact that the Taxpayers received more money than was necessary to make them
    whole.
    We find no merit in the Taxpayers’ suggestion that they were somehow entitled to twenty-five
    percent interest pursuant to 36 M.R.S. § 504 (2018). The twenty-five percent interest rate provided
    18
    whole and satisfy all of the above-described constitutional requirements. The
    Town has already paid the eight percent abatements and is advocating for the
    Board’s first decision. Accordingly, we need not review in detail whether the
    Board’s original decision meets the criteria for deciding the appropriate
    amount of an abatement in another hypothetical case. Here, where the Board’s
    original decision is supported by the Town, it is not outside the reasonable
    range of discretion allowed the Board under our precedents.
    [¶30]     Based on our analysis and in recognition of our deferential
    standard of review of the Board’s decision-making, we vacate the Superior
    Court’s judgment affirming the Board’s second decision granting 14.74 percent
    abatements and remand with the direction to affirm the Board’s first decision.
    The entry is:
    Judgment vacated. Remanded to the Superior
    Court with instructions to affirm the
    Scarborough Board of Assessment Review’s
    decision granting eight percent abatements.
    in section 504 only applies to the recovery of taxes “not raised for a legal object,” and there has been
    no suggestion that the Town collected taxes for an illegal purpose.
    19
    Jonathan A. Block, Esq., Pierce Atwood LLP, Portland; John B. Shumadine, Esq.,
    and Sage M. Friedman, Esq., Murray Plumb & Murray, Portland; and William H.
    Dale, Esq. (orally), Jensen Baird Gardner & Henry, Portland, for appellants
    Kenyon C. Bolton III et al.
    Michael A. Hodgins, Esq. (orally), Eaton Peabody, Bangor, and Zachary B.
    Brandwein, Esq., Bernstein Shur, Portland, for appellant Town of Scarborough
    Cumberland County Superior Court docket numbers AP-2018-24, AP-2018-26, AP-2018-30, and AP-
    2018-31
    FOR CLERK REFERENCE ONLY