RUDMAN, Justice.
[¶ 1] The Town of Standish and its Tax Assessor, William H. Kirk, (collectively, "the Town") appeal from a summary judgment entered in the Superior Court (Cumberland County, Saufley, J.) in favor of S.D. Warren Company. The Town contends that the court lacked authority to entertain S.D. Warren's declaratory judgment action and that the existence of a genuine issue of material fact precluded the court from granting a summary judgment. We...
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