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CASSIDY HOLDINGS v. AROOSTOOK CTY. COMM'RS

Docket: Aro-23-24.

304 A.3d 259 (2023)

2023 ME 69

CASSIDY HOLDINGS, LLC v. AROOSTOOK COUNTY COMMISSIONERS ET AL.

Supreme Judicial Court of Maine.

Decided: November 9, 2023.

Attorney(s) appearing for the Case

Peter T. Marchesi, Esq. , and Michael D. Lichtenstein, Esq. (orally), Wheeler & Arey, P.A., Waterville, for appellant Aroostook County Commissioners.

Roger L. Huber, Esq. (orally), and Emily A. Belanger, Esq. , Farrell, Rosenblatt & Russell, Bangor, for appellee Cassidy Holdings, LLC.

Panel: STANFILL, C.J., and MEAD, JABAR, HORTON, CONNORS, LAWRENCE, and DOUGLAS, JJ.

[¶1] The question presented is whether, under 36 M.R.S. § 844 (2023), the Aroostook County Commissioners (the Commissioners) and the State Board of Property Tax Review have concurrent jurisdiction to hear an appeal of a municipality's denial of a tax abatement application by Cassidy Holdings, LLC (Cassidy), which owns nonresidential...

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