City of Old Town v. Expera Old Town, LLC
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The Supreme Judicial Court vacated the judgment of the superior court affirming a 2019 decision of the State Board of Property Tax Review granting the tax abatement requests of Expera Old Town, LLC for the 2014 and 2015 tax years for a wood pulp and paper mill, holding that the superior court erred.
Expera Old Town, LLC requested tax abatements for 2014 and 2015, but the City of Old Town denied the requests. In 2017, the Board affirmed the City's denial of the requested abatements. The superior court vacated the Board's decision and remanded the case. On remand, in 2019, the Board granted Expera Old Town's tax abatement requests for the same tax years. The Supreme Court vacated the superior court's judgment, holding that Expera Old Town failed to meet its initial burden of showing that the assessments were manifestly wrong.
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