In F.S. Plummer Co. v. Town of Cape Elizabeth, 612 A.2d 856 (Me. 1992) the Court restated that equitable estoppel can be applied to activities of a governmental official in discharge of governmental functions. The Court also stated that in reviewing claims of equitable estoppel it was necessary to ". . . review the totality of the circumstances involved, including the nature of the government official or agency whose actions provide the basis for the claim and the governmental function being discharged by that official or agency." See 860. Lastly, the burden of proof on the plaintiff is greater because of "the forceful public reasons [that] militate against restricting the enforcement of municipal zoning ordinances." Plummer at 860-1. The Plummer case disposes of the argument that since both buildings have been taxed by the Town as if they could be used for residential purposes then they should be allowed to be used for residential purposes. Plummer at 861 says the remedy, under this argument, is a tax abatement.