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INTERN. PAPER v. BD. OF ENV. PROTECTION

629 A.2d 597 (1993)

INTERNATIONAL PAPER CO. v. BOARD OF ENVIRONMENTAL PROTECTION, et al.

Supreme Judicial Court of Maine.

Decided August 2, 1993.

Attorney(s) appearing for the Case

James G. Good (orally), Sarah H. Beard, Pierce, Atwood, Scribner, Allen, Smith & Lancaster, Portland, for plaintiff.

Leanne Robbin (orally), Asst. Atty. Gen., Augusta, for defendant.

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

COLLINS, Justice.

International Paper Company (IP) appeals from the Superior Court (Kennebec County, Alexander, J.) judgment affirming the Board of Environmental Protection's refusal to certify IP's sludge/bark dryer and related equipment as a "water pollution control facility" for tax exemption purposes pursuant to 36 M.R.S.A. §§ 655(1)(N), 656(1)(E)(1), & 1760(29) (1990).1

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