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UAH-HYDRO KENNEBEC v. TOWN OF WINSLOW

921 A.2d 146 (2007)

2007 ME 36

UAH-HYDRO KENNEBEC, L.P. v. TOWN OF WINSLOW.

Supreme Judicial Court of Maine.

Reargued: September 19, 2006.

Decided: March 1, 2007.

Attorney(s) appearing for the Case

Michael L. Sheehan, Esq.(orally), Jonathan G. Mermin, Esq., Preti Flaherty Beliveau & Pachios, LLP, Portland, for plaintiff.

Peter M. Beckerman, Esq. (orally), 105 Stone Farm Brook Road, Sidney, William H. Dale, Esq. (orally), Jensen Baird Gardner Henry, Portland, for defendant.

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

LEVY, J.

[¶ 1] UAH-Hydro Kennebec, L.P. (UAH) appeals from a judgment of the Superior Court (Kennebec County, Studstrup, J.) affirming a decision of the State Board of Property Tax Review that upheld the Town of Winslow's assessment of UAH's 15.1 megawatt hydroelectric power generating plant located on the Kennebec River. UAH contends that the Town's assessor improperly considered a purchase power agreement (PPA) between UAH and Central Maine Power (CMP...

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