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In making a formal abatement appeal:
1. The assessment is presumed valid and the burden is on the taxpayer to show that it is manifestly wrong in relation to just value" (CMP v Town of Moscow, 649 A.2d 320 (ME. 1994)).
2. Demonstrate affirmative credible evidence of what the valuation ought to be. (City of Waterville v. Waterville Homes, Inc. 655 A.2d 365 (1995)).