RUDMAN, Justice.
[¶ 1] The Passamaquoddy Water District appeals from a summary judgment entered in the Superior Court (Washington County, Alexander J.) in favor of the City of Eastport and the Town of Perry. The Water District contends that it is entitled to the tax exemption set forth in 36 M.R.S.A. § 651(1)(E) (1990). We disagree and affirm the summary judgment.
I.
[¶ 2] The Eastport Water Company was a privately-owned water...
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