Opinion ID: 2157009
Heading Depth: 2
Heading Rank: 4

Heading: Hybrid Proceedings

Text: [¶ 9] In certain types of proceedings, the Legislature has provided for a combination of appellate review and de novo hearing. For example, in the context of a tax abatement appeal, the taxpayer has the burden of persuading the appellate body that the assessor's valuation was manifestly wrong. See Chase v. Town of Machiasport, 1998 ME 260, ¶ 13, 721 A.2d 636, 640; 36 M.R.S.A. § 843(1) (1990 & Supp., 1999). There, the appellate body undertakes its task from a starting point at which the assessor's evaluation is presumed valid. See Chase, 1998 ME 260, ¶ 13, 721 A.2d at 640. If the appellant presents evidence to overcome that presumption, the appellate tribunal must undertake an independent evaluation of fair market value based on all relevant evidence presented. In this unusual procedure, the appellate tribunal reviews the decision of a prior decision maker, but does so on an independent review of evidence, including evidence newly presented at the appellate hearing. [¶ 10] This type of amalgamated procedure is, however, the exception rather than the rule. Unless the ordinance or statute specifically calls for the Board to act as both factfinder and appellate review tribunal, the Board will act in only one capacity, either as a tribunal of original jurisdiction, holding a hearing de novo, or as an appellate tribunal, reaching its decision on the basis of the record below.