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Capodilupo v. Town of Bristol
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MAINE SUPREME JUDICIAL COURT					Reporter of Decisions
Decision:	1999 ME 96
Docket:	Lin-99-1
Argued:	May 5, 1999
Decided:	June 24, 1999	




	[¶1]	Anthony Capodilupo, Grace Wales, and Richard Chutter
(collectively, "the Taxpayers") appeal from a summary judgment entered in
the Superior Court (Lincoln County, Brennan, J.) in favor of the Town of
Bristol and its Board of Selectmen/Assessors (collectively, "the Town") in
the Taxpayers' action seeking a declaratory judgment.  We affirm the
	[¶2]	In 1996, the Town of Bristol authorized a revaluation of the
taxable real property located within the town.  Thereafter, Parker Appraisal
Company appraised and revalued all land and buildings within the town,
including properties the Taxpayers owned.  The Taxpayers sought a
declaratory judgment that the Town's assessment practices: (1) illegally
failed to value town properties at their just value; (2) failed to value taxable
real properties at their just value or fairly apportion the tax burden; and (3)
failed to conform with the standards under 36 M.R.S.A. §§ 112, 328, 330,
and 331 (1990 & Supp. 1998).  In response, the Town requested a summary
judgment in its favor on the basis that: (1) the Taxpayers were not entitled
to challenge the valuation of their properties in a declaratory judgment
action pursuant to the Declaratory Judgments Act, 14 M.R.S.A. §§ 5951-
5963 (1980); and (2) the Taxpayers' only recourse was through the statutory
abatement process set forth in 36 M.R.S.A. §§ 841(1) and 844(1) (1990 &
Supp. 1998), with appeal to the Superior Court pursuant to M.R. Civ. P. 80B. 
The Superior Court declined to issue the declaratory judgment the
Taxpayers sought, and granted a summary judgment in favor of the Town. 
This appeal followed.
	[3]	We review a trial court's refusal to issue a declaratory judgment
for an abuse of discretion.  See Maine Cent. R.R. Co. v. Town of Dexter, 588
A.2d 289, 293 (Me. 1991); Dodge v. Town of Norridgewock, 577 A.2d 346,
347 (Me. 1990).  "The Superior Court has discretionary authority pursuant
to 14 M.R.S.A.  5951-[5963] and M.R. Civ. P. 57 to entertain requests for
and to enter declaratory judgments in appropriate circumstances."  Maine
Cent. R.R. Co., 588 A.2d at 293.  "Generally speaking, whether a declaratory
judgment should be issued rests in the sound discretion of the trial court." 
Dodge, 577 A.2d at 347 (quotations omitted).  "The court should exercise
its authority to issue such a declaration only when some useful purpose will
be served."  Id.
	[4]	The administrative abatement process is a proper vehicle to
"correct any illegality, error or irregularity in assessment."  36 M.R.S.A.
 841.  An application for an administrative abatement is a proper means to
obtain a remedy when the tax assessment is excessive (e.g., the assessment
was overvalued or discriminatorily excessive, but the tax was otherwise
lawful).  See S.D. Warren Co. v. Town of Standish, 1998 ME 66,  8, 708
A.2d 1019, 1021.  A declaratory judgment action is a proper means to obtain
a remedy when an entire tax assessment is void (e.g., the tax itself is
unlawful or the taxing authority is invalid).  See id.  The Taxpayers do not
allege that the entire tax assessment is void due to an unlawful tax or invalid
taxing authority.  Rather, they claim that "the assessment process and
results are so fundamentally flawed as to be illegal and void."  Despite the
Taxpayers' creative attempt to pursue a declaratory judgment remedy, the
gravamen of their complaint is that the valuations of their properties are
excessive.  Hence, the abatement process provided a proper means for the
Taxpayers to pursue a remedy.  Taxpayers may present abatement requests
individually or join together for a consolidated abatement proceeding as in
City of Biddeford v. Adams, 1999 ME 49, 727 A.2d 346.  See 36 M.R.S.A. 
849 (1990) (providing for consolidation of tax abatement appeals).  The trial
court did not exceed the bounds of its discretion in declining to entertain
the Taxpayers' action seeking a declaratory judgment.
	The entry is:
					Judgment affirmed.

Attorneys for plaintiffs: Jeffrey A. Thaler, Esq., (orally) Gregory M. Cunningham, Esq. Robert J. Crawford, Esq. Bernstein, Shur, Sawyer & Nelson, P.A. P O Box 9729 Portland, ME 04104-5029 Attorneys for defendants: Barbara T. Schneider, Esq., (orally) Murray Plumb & Murray P O Box 9785 Portland, ME 04104-5085 Ervin D. Snyder, Esq. Snyder & Jumper P O Box P Wiscasset, ME 04578-0399 Peter L. Murray, Esq. 75 Pearl Street, Suite 420 Portland, ME 04101