SERV. & ERECTION v. STATE TAX ASSESSOR


684 A.2d 1 (1996)

SERVICE & ERECTION CO. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided September 27, 1996.


Attorney(s) appearing for the Case

Martin Eisenstein (orally), Brann & Isaacson, Lewiston, for Plaintiff.

Stanley Piecuch (orally), Assistant Attorney General, Augusta, for Defendant.

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


GLASSMAN, Justice.

Service & Erection Co. (S & E) appeals from the judgment entered in the Superior Court (Kennebec County, Fritzsche, J.) granting the State Tax Assessor's motion to dismiss its complaint for the review of a final agency action. Because we agree with S & E that the provisions of 36 M.R.S.A. § 151 (Supp.1995) govern, we vacate the judgment.

On January 13, 1992, the Assessor issued to S & E an assessment of use tax...

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