The Supreme Judicial Court vacated the judgment of the superior court affirming the second decision of the Scarborough Board of Assessment Review granting Taxpayers 14.74 percent abatements to their land values, holding that the Board’s original abatements reviewed by the superior court after this Court’s remand satisfied constitutional requirements.
In previous opinions, the Supreme Judicial Court concluded that the Board had erred in denying Taxpayers’ abatement requests to their land values. On remand, the Board granted Taxpayers eight percent abatements to their land values. The superior court vacated the Board’s decision, concluding that the Board’s abatement formulate was unreasonable. On remand, the Board determined that Taxpayers were entitled to 14.74 percent abatements. The superior court affirmed. The Supreme Judicial Court vacated the superior court’s judgment affirming the Board’s second decision granting 14.74 percent abatements and remanded with directions to affirm the Board’s first decision, holding that the Board’s original decision was not outside the reasonable range of discretion allowed the Board under this Court’s precedents.