Opinion ID: 1497988
Heading Depth: 1
Heading Rank: 3

Heading: Burden and Standard of Review

Text: All taxes upon real and personal estate, assessed by authority of this State, shall be apportioned and assessed equally according to the just value thereof. Me. Const. art. IX, § 8. `Just value' is the equivalent of `market value.' Shawmut Inn v. Town of Kennebunkport, 428 A.2d 384, 389 (Me.1981). Assessors shall ascertain as nearly as may be the nature, amount and value as of the first day of each April of the real estate . . . subject to be taxed. . . . 36 M.R.S.A. § 708 (1990). The assessor's valuation is entitled to a presumption of validity, and the taxpayer has a burden to prove the assessed valuation is `manifestly wrong.' Town of Steuben v. Lipski, 602 A.2d 1171, 1172 (Me.1992). The taxpayer seeking abatement carries that burden by proving that the assessed valuation in relation to the just value is `manifestly wrong.' City of Waterville v. Waterville Homes, Inc., 655 A.2d 365, 367 (Me.1995) (quoting Delta Chems. v. Town of Searsport, 438 A.2d 483, 484 (Me.1981) (emphasis in Waterville Homes )). Specifically, the taxpayer must prove that one of three situations exists: (1) The judgment of the assessors was irrational or so unreasonable in light of the circumstances that the property is substantially overvalued and an injustice results; (2) There was unjust discrimination; or (3) The assessment was fraudulent, dishonest, or illegal. Town of Vienna v. Kokernak, 612 A.2d 870, 872 (Me.1992). If the taxpayer meets its burden, it shall be granted such reasonable abatement as the commissioners think proper. 36 M.R.S.A. § 844(1) (1990). We review directly the commissioners' decisions for abuse of discretion, error of law, or findings unsupported by substantial evidence in the record. Kokernak, 612 A.2d at 872. That the record contains evidence inconsistent with the result, or that inconsistent conclusions could be drawn from the evidence, does not render the commissioners' findings invalid if a reasonable mind might accept the relevant evidence as adequate to support the commissioners' conclusion. Id.