JORDAN-MILTON MACHINERY, INC. v. CITY OF BREWER


609 A.2d 1166 (1992)

JORDAN-MILTON MACHINERY, INC. v. CITY OF BREWER, et al.

Supreme Judicial Court of Maine.

Decided June 25, 1992.


Attorney(s) appearing for the Case

James G. Good, Barbara K. Wheaton, Pierce, Atwood, Scribner, Allen, Smith & Lancaster, Portland, for plaintiff.

Joel Dearborn, Ferris, Dearborn & Willey, Brewer, for defendant.

Before WATHEN, C.J., and ROBERTS, GLASSMAN, CLIFFORD and COLLINS, JJ.


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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