Keeping Form Subservient To Substance In Rule 80B (and 80C) Actions

What is the proper remedy when a party challenges a municipal action under Rule 80B, but the court later determines that this was the wrong procedural vehicle to challenge the municipal action? In Hurricane Island Foundation v. Town of Vinalhaven, the Law Court took a pragmatic approach by treating the proceeding as a declaratory judgment action rather than dismissing the action.

In Hurricane Island Foundation, a nonprofit sought to challenge a town tax assessor's decision denying the nonprofit a tax abatement. The nonprofit brought its challenge under Rule 80B. The Town, however, argued that this was the wrong procedural vehicle because review of an assessor's decision must be obtained through abatement or declaratory judgment. The Law Court ultimately agreed, concluding that Rule 80B does not provide for review of a tax assessor's decision. This raised an important issue—should the lawsuit be dismissed for lack of jurisdiction?