Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1895-03-29
Chapter 122.
AN ACT to authorize appeals from Assessors
of Taxes to the Sunleme Iudicial Court.

AN ACT TO authorize Appeals rom AsseSSorS
of Taxes to the Supreme Judicial Court.
SECT. /. Any person entitled to make a
complaint to the county commissioners for an
abatement of his taxes may, if he so elect, APP
peal under the same terms and conditions
from the decision of the assessors to the Su-
preme judicial court for the county in which
the city or town, in which the property of such
person is assessed, is situated.
SECT. 2. Such appeal shall be entered at the
term first occurring not less than thirty days
after the assessors shall have given to the ap-
pellan., notice in writing of their decision
upon his application for such abatement and
notice thereon shall be ordered by said court
in term time or by any justice thereof i'll vaca-
ton, and said appeal shall be tried, heard and
determined by the court without jury in the
manner and with the rights provided by law
in other civil cases so heard.
SECT 8. If upon such trial 1t appears that
the appellant has complied with all provisions
of law he may be granted such abatement as
said court may deem reasonable, under the
same circumstances as an abatement may now
be granted by the county commissioners. If
no abatement is granted, Judgment shall be
rendered in favor of the city or town, and for
its costs, to be taxed by the court. If an abate-
ment is granted, Judgment shall be rendered
in favor of the city or town for such amount,
if any, as may be due, after deducting the
abatement, and the court may make such order
relating to the payment of costs as justice
shall require. In either case execution shall
issue. The lien created by statute on real es-
tate TO secure the payment of taxes shall be
continued for thirty days after the rendition
said real estate on execution, in the same man.
ner as attachable real estate may be sold un-
der the provisions of section forty two, chap.
ter seventy-six, of the revised statutes, and
with the same right OF redemption Claims
for abatement on several parcels OF real es-
tate may be embraced in one appeal, but judg-
ment shall be rendered. and execution shall
issue, for the amount of taxes due on each sew
eral parcel. Any nonresident against whom
a tax has been assessed shall not be debarred
of his right to make application to the asses
sors for an abatement of his taxes, nor to APP
peal from their decision according to the pro-
visions of this act, by his failure to bring In
list of his estate to the assessors, but in such
case, no costs shall be allowed to the appellant
The final judgment of the court shall be forth.
with certified by the clerk to the assessors of
the town or city where such tax was assessed,
and such assessors shall in all cases carry into
full effect the judgment of the appellate court
in the same manner as II made by themselves.
If it shall be alleged in the application that the
applicant has paid the taxes for which he has
been assessed, and If the court shall so find,
judgment for the amount of the abatement
granted shall be rendered against the city or
town, and execution therefor, and for such
costs as may be awarded, shall issue as in civil
actions.
SECT. 4. Such appeal shall be tried at the
term to which the notice is returnable, unless
delay shall be granted at the request of such
city or town for good cause; and said court
shall, if requested BY such city or town, advance
the case upon the docket SO that IL may be tried
and decided with as little delay possible.
Either party may file exceptions as to the decis-
ions and rulings of the court upon matters of
law arising upon the trial. in the same manner
and with the same effect as Is allowed in the
supreme judicial court in the trial of cases
without jury.
SECT. 5. The court may in its discretion APP
point commissioner to hear the parties and
TO report to the court the facts the facts with
the evidence. Such report shall be prima facie
evidence of the facts thereby found The fees
OF the commissioner shall be paid in the same
manner as those of auditors appointed by the
court.
SECT. 6. The assessors shall give to any per-
son applying to them for an abatement of taxes,
notice in writing of their decision upon such
application within ten days after they take
final action thereon.
SECT. :. This act shall take effect when ap-
proved. tApproved March 90
Chapter 123.
AN ACT to amend section one Of chapter one
hundred and forty-four of the Revised Stat
utes, as amended by chapter ten of the Pub |
lie Laws OF eighteen hundred and ninety-fve, |
relating to State Pensions.
SECT. 1. Section one Of chapter one hundred |
and forty-four of the revised statutes, IS
amended by chapter ten of the public laws OF |
eighteen hundred and ninety-hve, approved |
February five. eighteen hundred and ninety \
five. is hereby repealed