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Penobscot County commissioners deny tax‑abatement appeal after deliberation
Summary
After hearing presentations from both sides, commissioners voted March 11 to deny a tax‑abatement request, finding the petitioner did not meet the required burden of proof to show an unjust assessment relative to other properties.
The Penobscot County Commission considered a tax‑abatement appeal at its March 11 meeting and voted to deny the request.
During deliberations, commissioners said the burden of proof in abatement proceedings rests with the petitioner. Commissioners reviewed presentations from both the petitioner and town assessors and said the petitioner did not meet the required standard to show the property was assessed inconsistently compared with other properties in the community.
Commissioner Marshall indicated that the standard of proof in the civil proceeding had not been met. Commissioner Dan Tremble and the chair similarly concluded the record lacked compelling evidence of an unjust assessment. The motion to deny the abatement carried unanimously.
The commission provided no written findings on the record at the meeting; the clerk will prepare the formal order and decision consistent with the oral vote and will return it for signatures as required by county procedure.
