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INHABITANTS OF TOWN OF FARMINGTON v. HARDY'S

410 A.2d 221 (1980)

INHABITANTS OF the TOWN OF FARMINGTON v. HARDY'S TRAILER SALES, INC.

Supreme Judicial Court of Maine.

January 24, 1980.

Attorney(s) appearing for the Case

Christopher S. Beach (orally), Wilton, for plaintiff.

Before McKUSICK, C. J., WERNICK, GODFREY, GLASSMAN, JJ., and DUFRESNE, A. R. J.

McKUSICK, Chief Justice.

Plaintiff Town of Farmington brought this action pursuant to 36 M.R.S.A. § 10321 against defendant Hardy's Trailer Sales, Inc., a Maine corporation, for personal property taxes assessed against defendant for the year 1971. Plaintiff sought $3,315.03 for taxes and interest based upon the average value of certain house trailers, part of defendant's stock in trade, located at defendant's sales office in Farmington...

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