942 A.2d 685 James P. DAY et al. v. STATE TAX ASSESSOR. Supreme Judicial Court of Maine.Argued: October 24, 2007. Decided: March 4, 2008. Michael L. Sheehan, Esq. (orally), Jonathan G. Mermin, Esq., Preti, Flaherty, Beliveau Pachios, LLP, Portland, ME, for James P. and Philomena T. Day and Gregory B. and Jayne D. Thornton. G. […]