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STROMBERG-CARLSON v. STATE TAX ASSESSOR

765 A.2d 566 (2001)

STROMBERG-CARLSON CORP. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided January 18, 2001.

Attorney(s) appearing for the Case

David W. Bertoni (orally), Martin I. Eisenstein, Brann & Isaacson, LLP, Lewiston, for plaintiff.

G. Steven Rowe, Attorney General, Crombie J.D. Garrett, Asst. Atty. Gen. (orally), Augusta, for defendant.

Jonathan A. Block, James G. Good, Pierce Atwood, Portland, for Me. Soc. of CPAs, amicus curiae.

Panel: WATHEN, C.J., and CLIFFORD, RUDMAN, DANA, SAUFLEY, ALEXANDER, and CALKINS, JJ.

WATHEN, C.J.

[¶ 1] Plaintiff, Stromberg-Carlson Corp., appeals from a judgment entered in the Superior Court (Kennebec County, Atwood, J.) affirming an assessment ordered by the State Tax Assessor. Because the court misapplied the statute of limitations pertaining to a tax assessment, 36 M.R.S.A. § 141 (1990), we vacate the judgment.

[¶ 2] The undisputed facts may be summarized as follows: In 1989 and 1990, Stromberg-Carlson Corp. (the...

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