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CHAMPION INTERNATIONAL CORP. v. TOWN OF BUCKSPORT

667 A.2d 1376 (1995)

CHAMPION INTERNATIONAL CORP. v. TOWN OF BUCKSPORT et al.

Supreme Judicial Court of Maine.

Decided December 5, 1995.

Attorney(s) appearing for the Case

Catherine R. Connors, (orally), Pierce, Atwood, Scribner, Allen Smith & Lancaster, Portland, for Plaintiff.

John H. Montgomery, (orally), Glenn Israel, Bernstein, Shur, Sawyer & Nelson, Portland, for Defendants.

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

ROBERTS, Justice.

Champion International Corp. appeals from the judgment entered in the Superior Court (Kennebec County, Alexander, J.) dismissing its declaratory judgment action. Champion challenged the Town of Bucksport tax assessor's request for information, pursuant to 36 M.R.S.A. § 706 (1990), on three grounds: (1) section 706 requires that the assessor make a demand for true and perfect lists of all of a taxpayer's taxable estates from all

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