STEWART TITLE GUAR. v. STATE TAX ASSESSOR

Docket: Ken-07-042.

963 A.2d 169 (2009)

2009 ME 8

STEWART TITLE GUARANTY COMPANY v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: January 20, 2009.


Attorney(s) appearing for the Case

G. Steven Rowe, Attorney General, Scott W. Boak, Asst. Atty. Gen. (orally), Office of the Attorney General, Augusta, ME, for the State Tax Assessor.

Thimi R. Mina, Esq. (orally), McCloskey, Mina, Cunniff & Dilworth, LLC, Portland, ME, for Stewart Title Guaranty Company.

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


LEVY, J.

[¶ 1] The State Tax Assessor appeals from a summary judgment of the Superior Court (Kennebec County, Studstrup, J.) vacating the Assessor's premium tax assessment against Stewart Title Guaranty Company for the tax years 1999 through 2002. The Assessor asserts that the Superior Court misinterpreted the meaning of the term "gross direct premiums" as used in 36 M.R.S. § 2513 (2008).

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