KOCH REFINING CO. v. STATE TAX ASSESSOR


724 A.2d 1251 (1999)

1999 ME 35

KOCH REFINING CO. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided February 19, 1999.


Attorney(s) appearing for the Case

John M.R. Paterson, (orally), Bernstein, Shur, Sawyer & Nelson, P.A., Portland, for plaintiff.

Andrew Ketterer, Atty. Gen., Clifford B. Olson, (orally), Asst. Atty. Gen., Augusta, for defendant.

Before WATHEN, C.J., and CLIFFORD, RUDMAN, DANA, SAUFLEY and CALKINS, JJ.


CLIFFORD, J.

[¶ 1] The State Tax Assessor appeals from the summary judgment entered in the Superior Court (Kennebec County, Alexander, J.) in favor of Koch Refining Co. on the ground that the state's assessments of deficiency taxes are barred by the statute of limitations. The Assessor contends that the trial court: (1) misconstrued 36 M.R.S.A. § 141(2)(A) (1990) in concluding that it did not extend the limitations period to allow the Assessor to...

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