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MOBILE IMAGING CONSORTIUM v. PORTLAND

704 A.2d 415 (1998)

1998 ME 15

MOBILE IMAGING CONSORTIUM v. CITY OF PORTLAND et al.

Supreme Judicial Court of Maine.

Decided January 20, 1998.

Attorney(s) appearing for the Case

Kurt E. Olafsen (orally), Olafsen & Butterfield, Portland, for plaintiff.

Charles A. Lane (orally), Associate Corporation Counsel, Portland for defendant.

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

ROBERTS, Justice.

[¶ 1] The City of Portland appeals from the judgment entered in the Superior Court (Cumberland County, Brennan, J.) vacating the decision of the Portland Board of Assessment Review that two of Mobile Imaging Consortium's mobile magnetic resonance imaging (MRI) units were not "professional apparatuses" pursuant to 36 M.R.S.A. § 603(2)(D) (1990) and were therefore taxable to Mobile Imaging by the municipality where its principal place...

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