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STATE v. THOMPSON

Docket: Ken-07-607.

958 A.2d 887 (2008)

2008 ME 166

STATE of Maine v. Rodman E. THOMPSON.

Supreme Judicial Court of Maine.

Decided: November 4, 2008.

Attorney(s) appearing for the Case

Matthew P. Schaefer, Esq. (orally), Brann & Isaacson, Lewiston, ME, for Rodman E. Thompson.

G. Steven Rowe, Attorney General, Kelly L. Turner, Asst. Atty. Gen. (orally), Augusta, ME, for the State Tax Assessor.

Dissent: SAUFLEY, C.J., and CLIFFORD, J.

GORMAN, J.

[¶ 1] Rodman E. Thompson appeals the entry of a summary judgment in the Superior Court (Kennebec County, Marden, J.) in favor of the State Tax Assessor on its complaint to collect income taxes assessed against Thompson. Thompson argues that notice by the Assessor was deficient under both 36 M.R.S. § 111(2) (2007)1 and due process requirements, and that the court erred by finding that the assessments became final...

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