Cassidy Holdings, LLC v. Aroostook County Commissioners

Summary

The Court held that 36 M.R.S. § 844 provides concurrent jurisdiction for appeals of tax‑abatement decisions involving nonresidential property valued at $1 million or more, allowing such appeals to be heard by either the county commissioners or the State Board of Property Tax Review. Relying on the plain meaning of the statute, the Court affirmed the Superior Court’s judgment and remanded the case to the Commissioners.