BUREAU OF TAXATION v. TOWN OF MADISON


541 A.2d 939 (1988)

BUREAU OF TAXATION v. TOWN OF MADISON.

Supreme Judicial Court of Maine.

Decided May 31, 1988.


Attorney(s) appearing for the Case

James E. Tierney, Atty. Gen., Clifford B. Olson (orally), Asst. Atty. Gen., Augusta, for plaintiff.

Donald E. Eames (orally), Eames, Sterns & Washburn, Skowhegan, for defendant.

Peter G. Rich, Portland, amicus curiae, for Madison Paper Industries.

James A. Buckley, Public Utilities Com'n, Augusta, amicus curiae, for P.U.C.

William C. Black, Augusta, amicus curiae, for Public Advocate.

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


ROBERTS, Justice.

The Bureau of Taxation appeals from a judgment of the Superior Court, Kennebec County, affirming a decision of the State Board of Property Tax Review that lowered the state valuation of the Town of Madison from that set by the bureau. Because we agree with the bureau's argument that the board exceeded its statutory authority, we vacate the judgment.

The statutes involved in this appeal are contained in 36 M.R.S.A. §§ 201-458 (1978...

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