EAGLE RENTAL, INC. v. CITY OF WATERVILLE


632 A.2d 130 (1993)

EAGLE RENTAL, INC. v. CITY OF WATERVILLE and Cynthia C. Michaud.

Supreme Judicial Court of Maine.

Decided October 15, 1993.


Attorney(s) appearing for the Case

Brad C. Grant, James M. LaLiberty, Butler, Whittier & LaLiberty, P.A., Waterville, for plaintiff.

A.V. Federle, Jr., Waterville, for defendants.

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


RUDMAN, Justice.

Eagle Rental, Inc. appeals from a judgment entered in the Superior Court (Kennebec County, Alexander, J.), affirming a decision of the City of Waterville's Board of Assessment Review, rejecting Eagle Rental's contention that its equipment inventory, available for both sale and rental, was exempt from the personal property tax under 36 M.R.S.A. § 655(1)(B) (1990). We conclude that the Board erred in its interpretation of section 655(1)...

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