WATHEN, Chief Justice.
The City of Brewer and its tax assessor, Kathleen Martin, appeal from a Superior Court order (Penobscot County, MacInnes, A.R.J.), granting Jordan-Milton Machinery, Inc. summary judgment on its Rule 80B appeal of a supplemental personal property tax assessment that the City imposed on some of its construction machinery. On appeal, the City contends that the Superior Court erred in concluding that Jordan-Milton is a non-resident and that...
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