BOSTON & MAINE CORP. v. STATE TAX ASSESSOR


884 A.2d 1165 (2005)

2005 ME 114

BOSTON & MAINE CORPORATION et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: November 3, 2005.


Attorney(s) appearing for the Case

Glen Porter (orally), Eaton, Peabody, Bangor, for the plaintiffs.

G. Steven Rowe, Attorney General (orally), Michael Miller, Asst. Atty. Gen., Augusta, for the defendant.

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


CLIFFORD, J.

[¶ 1] Both the defendant, the State Tax Assessor, and the plaintiff Railroads, Boston & Maine Corporation and Portland Terminal Company, appeal from a summary judgment entered in the Superior Court (Kennebec County, Marden, J.) in favor of the Assessor on the Railroads' petition for review of the Assessor's decision denying certain expenditures as eligible for inclusion in calculating the Railroads' Maine Capital Tax Credit pursuant to...

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