The Town of Scarborough appeals from the judgment entered in the Superior Court (Cumberland County, Brennan, J.) in favor of Richard and Margaret Weekley granting the relief requested on their complaint, pursuant to 36 M.R.S.A § 843(1) (Supp.1995) and M.R.Civ.P. 80B, seeking judicial review of the decision of the Scarborough Board of Assessment Review (Board) denying their petitions for a tax abatement. Because the trial court was without authority to determine the just value of the assessed property, we modify the court’s decision, and as modified, affirm the judgment.
The record developed before the Board discloses that: The Weekleys own two parcels of land located at Prout’s Neck in Scar*933borough. They purchased lot 52 in January 1991 for $235,000 and lot 7 in September 1992 for $250,000. On April 1, 1993, the tax assessor for the Town assessed lot 52 at a value of $345,300 and lot 7 at a value of $318,800.1 Pursuant to 36 M.R.S.A. § 841 (1990 '& Supp.1995), the Weekleys filed two applications with the Town’s assessor seeking an abatement of the assessed property taxes, which the assessor denied. The Weekleys appealed the denial to the Town’s Board of Assessment Review pursuant to 36 M.R.S.A. § 843, contending that the assessed values were unreasonably high in light of the recent sale price of each of the respective lots. In support of their contention, the Weekleys offered the following evidence: (1) sales of comparable parcels in the area supported a fair market value consistent with the sale price of the two disputed lots; (2) the transactions resulting in their purchase of the two parcels were- executed at arm’s length; (3) both lots had been on the market for some time prior to each sale to the Weekleys; (4) the properties were advertised in, among other publications, the Wall Street Journal, the New York Times, Yankee Magazine and Downeast Magazine; (5) the sellers provided notice of the lots’ availability by direct mail to other owners of property at Prout’s Neck and 30 other real estate agencies; (6) the sellers had received multiple offers prior to accepting the Weekleys’ offers; and (7) the Weekleys’ real estate agent, whose agency handled 95% to 99% of the sales of real property at Prout’s Neck, opined that the prices paid for the properties reflected their respective fair market value.
To support the contention that the comparable sales offered by the Weekleys were not truly comparable to the parcels in dispute, the assessor, without explanation, submitted a sales ratio analysis comparing sale prices with assessment values for the period from 1991 to August 1993 to demonstrate he was not over-assessing the properties located on Prout’s Neck. Although it was undisputed that the average Prout’s Neck property was assessed at 108% of its sale price, the analysis disclosed that lots 52 and 7 were assessed at 147% and 128% of their sale prices, respectively. The Board concluded that the lots were fairly assessed and denied the Weekleys’ appeal. The Weekleys filed the present action seeking a judicial review of the Board’s decision.
Following a hearing on the Weekleys’ complaint, the trial court remanded the matter to the Board for further findings of fact and conclusions of law as to whether the sales to the Weekleys were commercially reasonable and, if so, whether the assessments of 147% and 128% were reasonable in light of the average of 108%. Without specifically addressing in its findings and conclusions the issues raised by the court, the Board concluded the Weekleys had failed to meet their burden of proof and affirmed its original denial of the Weekleys’ appeal. Following further hearings, the court issued its order granting the relief requested by the Week-leys, establishing each parcel’s assessment value at its original sales price of $235,000 and $250,000 and directing the Town to reimburse the Weekleys pursuant to 36 M.R.S.A. § 506-A (1990).2 The Town appeals.
The Town contends that, based on the evidence presented at the hearing, the Board properly denied the Weekleys’ requests for tax abatement. We disagree. When, as here, the Superior Court acts as an appellate tribunal in reviewing the determination of the Board, we review directly the decision of the Board “for abuse of discretion, errors of law, or findings unsupported by substantial evidence in the record.” Central Maine Power v. Town of Moscow, 649 A.2d 320, 322 (Me.1994) (citing Town of Vienna v. Kokernak, 612 A.2d 870, 872 (Me.1992)). When a taxpayer challenges the assessment of residential property, an appeal from the assessment may be taken pursuant to 36 M.R.S.A. §§ 841-850 (1990 & Supp. 1995). The burden is on the taxpayer to *934establish before the Board of Assessment Review that “the assessed valuation in relation to the just value is ‘manifestly wrong.’ ” City of Waterville v. Waterville Homes, Inc., 655 A.2d 365, 366-67 (Me.1995) (quoting Delta Chemicals, Inc. v. Inhabitants of Searsport, 438 A.2d 483, 484 (Me.1981)). Because the Board concluded that the Weekleys failed to meet that burden, “we will reverse that determination only if the record compels a contrary conclusion to the exclusion of any other inference.” Douglas v. Board of Trustees, 669 A.2d 177, 179 (Me.1996) (citations omitted).
The Maine Constitution requires that “[a]ll taxes upon real and personal estate, assessed by authority of this State, shall be apportioned and assessed equally according to the just value thereof.” Me. Const, art. IX, § 8. “Just value” means market value. Alfred J. Sweet, Inc. v. City of Auburn, 134 Me. 28, 31, 180 A. 803 (1935). “The sale price of property is evidence of market value, which is used in determining property value for tax assessment purposes.” Wesson v. Town of Bremen, 667 A.2d 596, 599 n. 5 (Me.1995). See also Shawmut Inn v. Town of Kennebunkport, 428 A.2d 384, 394-95 (Me.1981) (“market value” is “the price a willing buyer would pay a willing seller at a fair public sale ... in a free and open market.”); Arnold v. Maine State Highway Comm’n, 283 A.2d 655, 658 (Me.1971) (“evidence of what the property sold for in a bona fide sale is most significant. ”) (citation omitted).
Here, the trial court properly determined that the record before the Board compels the conclusions that the assessed valuation of the two lots in relation to their just value is manifestly wrong. See Arnold, 283 A.2d at 658 (“An actual sale very near to the time at which the value is to be fixed is of ‘great weight’ as contrasted with mere opinion evidence.”) (citation omitted). The court was without authority, however, to determine the just value of the two lots or to grant relief in the nature of an abatement of the taxes assessed on the lots. South Portland Assoc. v. South Portland, 550 A.2d 363, 369 (Me.1988). The Weekleys’ abatement requested must go back to the Board for determination of the just value of the lots.
The entry is:
Judgment modified to delete the assessed value placed on Lot 52 and Lot 7. Remanded to the Superior Court for remand to the Scarborough Board of Assessment Review for further proceedings consistent with the opinion herein.
ROBERTS, RUDMAN, and DANA, JJ., concurring.
. In 1993, property within the Town was assessed at 100% of its value.
. 36 M.R.S.A. § 506-A provides in pertinent part:
Except as provided in section 506, a taxpayer who pays an amount in excess of that finally assessed shall be repaid the amount of the overpayment plus interest from the date of overpayment at a rate to be established by the municipality.