Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 845 (2026)

Appeals; to Superior Court

✓ current as of May 2026
Find cases: SyfertCases citing this section ME-LEGlegislature.maine.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
(REPEALED)
SECTION HISTORY
PL 1977, c. 509, §20 (AMD). PL 1977, c. 694, §694 (RP).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Notes of Decisions
Cited in 6 cases, 1966–2004 · leading case: Town of Vienna v. Kokernak, 612 A.2d 870 (Me. 1992).
Sort: Relevance Newest Treatment
Town of Vienna v. Kokernak, 612 A.2d 870 (Me. 1992). “1966), the court applied an erroneous standard of review by treating the commissioners as an appellate panel and reviewing directly the action of the assessors. In Kittery the taxpayer appealed the tax assessor’s denial of an abatement directly to the Superior Court pursuant to…”
Kittery Elec. Light Co. v. Assessors of Kittery, 219 A.2d 728 (Me. 1966). “91-A, § 51, now 36 M.R.S.A. § 845. After hearing, the Justice below found that the true or fair market value of the company’s property including land, was in the amount of $674,118.”
Berry v. Daigle, 322 A.2d 320 (Me. 1974). “The complaint was brought under the provisions of 36 M.R.S.A. § 845— appeal to the Superior Court from a tax assessor’s denial of abatement.”
Pentecostal Assembly of Bangor v. Maidlow, 414 A.2d 891 (Me. 1980). “The plaintiff duly appealed the denial of the abatement to the Superior Court pursuant to the provisions of 36 M.R.S.A. § 845 then in effect. 2 In its petition to the assessor for abatement and in its complaint in Superior Court the plaintiff contended that the property should…”
Howard D. Johnson Co. v. King, 351 A.2d 524 (Me. 1976). “36 M.R.S.A. § 845 states: “Any person entitled to appeal to a board of assessment review or to the county commissioners for an abatement of his taxes may, if he so elect, appeal under the same terms and conditions from the decision of the assessors to the Superior Court in and…”
Stephenson v. Inhabs. of the Town of Bristol (Me. Super. Ct 2004). “Assessors of Skowhegan was also appealed directly to the Superior Court pursuant to 36 M.R.S.A. § 845 (repealed by Laws 1977, c.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.