Oxford Court denies tax abatement appeal

OXFORD — A December 3 decision by the Oxford County Superior Court upheld an Oxford County Board of Assessment Review decision to deny a petitioner's request for a 2010 property tax abatement.

In the decision, Active Retired Justice Robert Clifford found that Phyllis and Alfred Monteiro's contention that their property was overvalued by Oxford could not be supported.

Accordingly, Clifford found the couple could not meet the burden to show their property valuation was irrational or unreasonable, and there was sufficient evidence for OXBAR to conclude the valuation was in line with fair market value.

In 2009, the couple's property was re-valuated by the town and the board of selectmen granted an abatement request, reducing the value of their land by 50 percent and building value by $7,500.

With the abatement, the couple's land value was $131,600, building value $110,000 and other value $800 for tax year 2010.

In October 2010 the couple requested another abatement, alleging their land could not be built on, its assessment was out of line with neighboring properties, parts of the property were overvalued and they were unable to afford the tax on a fixed income.

The Oxford Board of Selectmen denied the couple's request in December 2010 and the Monteiros appealed to OXBAR in February.

In March, OXBAR members voted unanimously to refuse the request, according to Clifford's decision.

The decision references an April 5 letter to the couple from OXBAR stating they had been unable to prove discrimination and the town had already decreased the assessed value.

The decision notes the court assumes the assessor's valuation is valid and it is the petitioner's duty to prove otherwise.

Because the Monteiros could not prove the assessor's judgement was irrational or unreasonable, that the property was substantially overvalued, there was unjust discrimination or the assessment was fraudulent, dishonest or illegal, OXBAR's findings could not be disturbed, Clifford noted.