ROCKLAND, Maine — Wal-Mart is continuing its efforts to get a $100,000 tax rebate from the city, saying that its former Route 1 store was overvalued before it was sold last December.

The city is maintaining, however, that the time for the company to appeal the 2013 valuation has expired.

The company first filed a request with the city assessor in February, saying that the valuation of $8,516,400 was far in excess of the true value. Wal-Mart said the valuation should have been $3,125,000. That abatement, if granted, would give the international retailer a tax rebate of about $105,000.

The company based its request on its sale of the property to Ocean State Job Lot in December for $3.1 million. Wal-Mart sold the property after it relocated in October to a larger Walmart Supercenter about three miles south on Route 1 in neighboring Thomaston.

The Rockland property consists of a 94,000-square-foot building on 10.5 acres. The store was built in 1991 and underwent major renovations about five years ago.

The Thomaston supercenter, which is 145,347 square feet not including the outdoor garden section, is assessed at $16,613,300.

Rockland Assessor Dennis Reed said he has had on and off contact with Wal-Mart throughout the summer but that the company failed to respond to requests he made for more documentation to support its request.

Wal-Mart’s attorney Timothy Woodcock filed a formal appeal of Reed’s assessment on Aug. 28 to the Rockland Board of Assessment Review.

The city however maintains that the time has passed for such an appeal. Woodcock disagreed in a letter to the city.

Reed said no meeting of the assessment review board has been scheduled pending a determination on whether the board even has jurisdiction. The attorneys for both sides are corresponding, he said.