GREAT NORTHERN NEKOOSA CORPORATION v. STATE TAX ASSESSOR


522 A.2d 1316 (1987)

GREAT NORTHERN NEKOOSA CORPORATION v. STATE TAX ASSESSOR, et al.

Supreme Judicial Court of Maine.

Decided April 2, 1987.


Attorney(s) appearing for the Case

Daniel W. Emery, James G. Good (orally), Pierce, Atwood, Scribner, Allen, Smith & Lancaster, Portland, for plaintiff.

James E. Tierney, Atty. Gen., Francis E. Ackerman (orally), Crombie J.D. Garrett, Jr., Asst. Attys. Gen., Augusta, for defendants.

Before McKUSICK, C.J., and NICHOLS, ROBERTS, WATHEN, SCOLNIK and CLIFFORD, JJ.


WATHEN, Justice.

Plaintiff Great Northern Nekoosa Corporation appeals from an order of the Superior Court (Kennebec County) denying its appeal of a tax abatement decision of the State Board of Assessment Review.1 Plaintiff contends the State Tax Assessor failed to appropriately consider federal and state income taxes in the process of valuing its property. We find no error and deny the appeal.

The relevant facts may be summarized...

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