Wilhelmine' Dennis Oakes v. Town of Richmond

Summary

The court vacated the dismissal of Oakes’s complaint and remanded for further proceedings. It held that a taxpayer who alleges that she was taxed on property she does not own may pursue either an administrative abatement or a declaratory judgment, and that her claim for compensation based on alleged clerical errors could proceed under 36 M.R.S. § 504. The court left the merits, timeliness, and possession questions for the trial court.