McCULLOUGH v. TOWN OF SANFORD


687 A.2d 629 (1996)

Gregory McCULLOUGH, et al. v. TOWN OF SANFORD.

Supreme Judicial Court of Maine.

Decided December 27, 1996.


Attorney(s) appearing for the Case

Gregory O. McCullough, Sanford, for Plaintiffs.

Sally J. Daggett, Jensen, Baird, Gardner & Henry, Portland, for Defendant.

Before WATHEN, C.J., and ROBERTS, GLASSMAN, CLIFFORD, DANA and LIPEZ, JJ.


WATHEN, Chief Justice.

Plaintiffs, Gregory and Christine McCullough, appeal from the judgment entered in the Superior Court (York County, Cole, C.J.) affirming the decision of the Sanford Board of Assessment Review (Board) denying their request for a tax abatement. The McCulloughs argue that the Board applied an inappropriate burden of proof and that it erred in not finding that their real estate had been substantially overassessed. Finding no error, we affirm...

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