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STATE OF MAINE SUPERIOR COURT
CUMBERLAND, SS DOCKET NOS.
AP-05-054

HENRY W. SAUNDERS,
MARJORIE H. SAUNDERS,
LESLIE S. SAUNDERS and
KENNETH W. SAUNDERS
Plaintiffs
CONSOLIDATED ORDER
vs. ON DEFENDANTS'
MOTIONS TO DISMISS
80B APPEALS
TOWN OF STANDISH
Defendant
SYLVIA L. THOMPSON, TRUSTEE Plaintiff
VS.
TOWN OF STANDISH Defendant
Before the court are respondent Town of Standish's ("Town") motions to dismiss plaintiffs Henry, Marjorie, Leslie and Kenneth Saunders' and plaintiff Sylvia Thompson, Trustee's (collectively, "Plaintiffs") 80B appeals for lack of jurisdiction. On December 21, 2005, the court granted the Town's unopposed motion to consolidate these appeals for the limited purpose of deciding these motions.
BACKGROUND
Plaintiffs challenge their April 1, 2004 tax assessment on residential properties located on Sebago Lake in Standish. Following denial of their tax abatement applications, Plaintiffs appealed to the Board of Assessment Review, ("BAR) which conducted hearings on July 13, 2005. At the conclusion of the hearings, the BAR voted to grant a partial tax abatement, reducing the assessment on the Saunders property from $1,273,200 to $1,100,000 and on the property held in trust by Thompson from $1,348,700 to $1,140,000. Plaintiffs were present at these hearings and received actual notice of the BAR decisions on July 13, 2005. The BAR issued written decisions on both appeals dated July 14, 2005, and mailed them to Plaintiffs. Plaintiffs filed appeals of the BAR decisions on August 16,2005.
DISCUSSION
The Town claims that, because Plaintiffs filed their 80B appeals 34 days after the July 13 hearings, this court lacks jurisdiction to hear their appeal. It is well established that time limits to appeal are jurisdictional. See e.g. Persson v. Dept. of Human Services, 2001 ME 124,

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