Resources
Experience

Taxation and Abatement: Double Taxation Is Error in Assessment, Not Error in Valuation

Verrill assisted the Maine State Chamber of Commerce with drafting its amicus brief in a case in which two Maine towns refused Emera Maine’s request for a tax abatement. The Town of Eddington and the Town of Bradley each assessed property taxes on both Emera Maine and Maine Electric Power Company for the same electric transmission line based upon an error in a list of property prepared by Emera’s accountant. When the mistake was discovered, Emera sought an abatement, which the towns refused to grant, claiming that there was an error in valuation of property, rather than an illegality, error, or irregularity in the assessment. Emera appealed to the Board of Property Tax Abatement, which granted the abatement. The towns appealed to the Superior Court, which affirmed the Board. On appeal to the Maine Supreme Judicial Court sitting as the Law Court, the abatement was upheld. The Law Court found that the towns taxing the same line twice constituted an illegality, error or irregularity in the assessment, which entitled Emera to an abatement. Town of Eddington, et al v. Emera Maine, 2017 ME 225

Firm Highlights

Matter

Real Estate and Mortgage Law: Sufficiency of Mortgagee’s Notice of Right to Cure to Borrower

Verrill filed an amicus brief on behalf of the Maine Association of Mortgage Professionals in a case involving an issue of first impression under Maine law regarding the sufficiency of a statutory notice of...

Matter

Environmental & Land Use Law: Protection of Private Coastal Property Rights for Conservation of Intertidal Habitat

Verrill successfully represented coastal landowners in first-impression litigation against a Canadian seaweed harvesting company with global operations to determine who owns the sea plants that are growing on private intertidal property in Maine. In...

Matter

Taxation and Constitutional Law: Amicus Brief to U.S. Supreme Court regarding Sales Taxation by States

Verrill represented the National Auctioneers Association as amicus curiae in the U.S. Supreme Court case South Dakota v. Wayfair, Inc . The case presented the issue of whether states could require out-of-state sellers to...

Matter

Healthcare: Discoverability of Confidential Health Records

Verrill Dana filed two amicus briefs on behalf of the Maine Hospital Association and Maine Medical Association regarding the scope of permissible discovery of third party medical records in medical malpractice cases. The issue...

Matter

International and Constitutional Law: Representation of Government of Mexico Seeking Parens Patriae Standing

Verrill attorneys represented the Government of Mexico in this high-profile appeal involving civil rights claims by over 1,000 Mexican migrant workers at an egg production farm in Maine. Mexico sought parens patriae status, specifically...

Matter

Elections and Constitutional Law: Constitutionality of Ranked Choice Voting

Verrill Dana represented the League of Women Voters in two proceedings before the Maine Supreme Court relating to the constitutionality of Maine’s voter-approved ranked choice voting law. The first proceeding, Opinion of the Justices...

Matter

Healthcare and Employment Law: Doctor’s Claims of Age Discrimination and Failure to Accommodate Mental Health Issues

Verrill Dana represented Penobscot Community Healthcare in an appeal to the Maine Supreme Court arising from an age discrimination complaint by one of its doctors. After the trial court granted summary judgment in favor...

Matter

Elections and Constitutional Law: Certification of Initiative Petition to Ban Casino Gambling

Verrill successfully represented ten Massachusetts citizens who challenged the Attorney General’s refusal to certify an initiative petition under the state constitution that would have banned casino gambling in Massachusetts. In a unanimous opinion, the...

Matter

Professional Regulation and Constitutional Law: First Amendment Challenge to State Law

We represented the Massachusetts Board of Public Accountancy in defending against a First Amendment challenge to a state law that barred accountants who were not certified public accountants from describing themselves as “accountants,” with...

Matter

Real Estate Law: Ambiguities in Ancient Deeds to Kennebunkport Beach Resolved in Favor of Town

We represented coastal landowners in a high-profile appeal before the Maine Supreme Court, in which the Town of Kennebunkport claimed ownership of Goose Rocks Beach against numerous homeowners whose deeds described property down to...