FOSTER v. STATE TAX ASSESSOR


716 A.2d 1012 (1998)

1998 ME 205

Robert H. FOSTER et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided August 7, 1998.


Attorney(s) appearing for the Case

Brent A. Singer (orally), Rudman & Winchell, L.L.C., Bangor, for plaintiffs.

Andrew Ketterer, Attorney General, Thomas A. Knowlton (orally), Clifford B. Olson, Asst. Attys. Gen., Augusta, for defendant.

James G. Good, Jonathan A. Block, Pierce Atwood, Portland, for amicus curiae Maine Chamber & Business Alliance.

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


CLIFFORD, Justice.

[¶ 1] Robert H. and Caroline M. Foster and Amr and Mary Ismail appeal from the judgment entered in the Superior Court (Kennebec County, Alexander, J.) affirming the State Tax Assessor's denial of certain income tax credits pursuant to the investment tax credit statute, 36 M.R.S.A. § 5219-E (Supp.1996).1 They contend that the court erred by concluding that a wastewater pre-treatment facility did not constitute...

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