DANA, Justice.
[¶ 1] The Town of Embden appeals from the judgment entered in the Superior Court (Kennebec County, Alexander, J.) affirming a decision of the State Board of Property Tax Review that the Madison and Anson Water Districts' treatment facilities located in Embden are public property entitled to a tax exemption. We affirm the judgment.
[¶ 2] The Madison Water District and the Anson Water District jointly own two parcels of land in...
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