OXFORD — An appeal of property taxes by an Oxford couple has been denied in Oxford County Superior Court.

This week, Active Retired Justice Robert W. Clifford handed down his ruling upholding the decision of the Oxford County Board of Assessment Review, which upheld a decision by the Oxford Board of Selectmen on the property of Phyllis and Alfred Maneiro of Pine Point Road. He concluded that the town’s valuation of the property was in line with fair market value.

The Maneiros applied for an abatement in October 2010 after their property was assessed at $242,400, a large increase over previous years, especially in light of an abatement they received in 2009.

They said the valuation was not in line with the town’s assessment of neighboring properties. They also said that parts of the property couldn’t be built upon and a section of the property without a water view was overvalued. On their fixed income, they said, they couldn’t afford the property at that valuation. The Maneiros complained that their high property value, compared with those of their neighbors, constituted unjust discrimination.

The town voted to deny the appeal, and in February 2011, the couple appealed to the county Board of Assessment Review. They said the land, which was assessed at $131,600, should have been assessed at $75,000. The board denied their claim, so they appealed the denial to Oxford County Superior Court.

Clifford wrote that the couple could not prove that the system used to assess property value was inherently flawed. He said they conceded in their brief that there was no comparable property in the neighborhood.

The decision was filed Tuesday.

[email protected]