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	

Panel:WATHEN, C.J., and CLIFFORD, RUDMAN, DANA, SAUFLEY, ALEXANDER, and
CALKINS.

ANTHONY CAPODILUPO et al.

v.

TOWN OF BRISTOL et al.

RUDMAN, J.

	[¶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
judgment.
	[¶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.
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