SCHAEFER v. STATE TAX ASSESSOR

Han-07-752.

956 A.2d 710 (2008)

2008 ME 148

Gerhard SCHAEFER v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: September 25, 2008.


Attorney(s) appearing for the Case

G. Steven Rowe, Attorney General, Peter M. Rosenberg, Asst. Atty. Gen. (orally), Augusta, ME, for the State Tax Assessor.

Peter R. Roy, Esq. (orally), Roy, Beardsley, Williams & Granger, LLC, Ellsworth, ME, for Gerhard Schaefer.

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


CLIFFORD, J.

[¶ 1] The State Tax Assessor appeals from a declaratory judgment entered in the Superior Court (Hancock County, Cuddy, J.) in favor of Gerhard Schaefer on his request for declaratory judgment. The Superior Court construed 36 M.R.S. § 175-A(1) (2007) and declared in its judgment that the failure of the State to renew the notice of a tax lien filed pursuant to section 175-A(1), within ten years...

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