ENERQUIN AIR, INC. v. STATE TAX ASSESSOR


670 A.2d 926 (1996)

ENERQUIN AIR, INC. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided February 1, 1996.


Attorney(s) appearing for the Case

Jonathan A. Block (orally), Pierce, Atwood, Scribner, Allen, Smith & Lancaster, Portland, for Plaintiff.

Andrew Ketterer, Attorney General, Dennis M. Doiron (orally), Assistant Attorney General, Augusta, for Defendant.

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


GLASSMAN, Justice.

Enerquin Air, Inc. appeals from the summary judgment entered in the Superior Court (Kennebec County, Alexander, J.) in favor of the State Tax Assessor on Enerquin's complaint seeking a review, pursuant to 36 M.R.S.A. § 151 (Supp.1995), of the Assessor's denial of its request for reconsideration of the assessment of a use tax imposed for the use of certain materials incorporated into an air process system installed in a building owned...

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