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PORTLAND WATER DIST. v. TOWN OF STANDISH

740 A.2d 564 (1999)

1999 ME 161

PORTLAND WATER DISTRICT v. TOWN OF STANDISH et al.

Supreme Judicial Court of Maine.

Decided November 16, 1999.

Attorney(s) appearing for the Case

Michael T. Healey (orally), Jacqueline W. Rider, Verrill & Dana, LLP, Portland, for plaintiff.

Kenneth M. Cole III (orally), Sally J. Daggett, Jensen Baird Gardner & Henry, Portland, for defendants.

Before WATHEN, C.J., and CLIFFORD, RUDMAN, ALEXANDER, and CALKINS, JJ.

WATHEN, C.J.

[¶ 1] The Town of Standish appeals from a judgment entered in the Superior Court (Cumberland County, Cole, J.) following a trial in which the court determined that, with the exception of five disputed elements, the Sebago Lake Water Treatment Facility (the treatment facility) recently constructed by the Portland Water District was exempt from municipal property taxes by virtue of 36 M.R.S.A. § 651(1)(E) (1990).1

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