SEARS, ROEBUCK & CO. v. STATE TAX ASSESSOR

Docket No. BCD-11-597.

52 A.3d 941 (2012)

2012 ME 110

SEARS, ROEBUCK & COMPANY v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: August 28, 2012.


Attorney(s) appearing for the Case

John M.R. Paterson, Esq. , Bernstein Shur , Portland, and Michael J. Bowen, Esq. (orally), Akerman Senterfitt , Jacksonville, FL, for appellant Sears, Roebuck & Company.

William J. Schneider , Attorney General, and Thomas A. Knowlton , Asst. Atty. Gen. (orally), Office of the Attorney General, Augusta, for appellee State Tax Assessor.

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


JABAR, J.

[¶ 1] Sears, Roebuck & Company (Sears) appeals from the entry of a final judgment in the Business and Consumer Docket (Nivison, J.) concluding that, as a matter of law, our holding in Linnehan Leasing v. State Tax Assessor, 2006 ME 33, 898 A.2d 408, applies retroactively. Sears argues that Maine recognizes the practice of retroactively applying certain legal holdings of a decision in a case to the...

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