CHADWICK-BAROSS, INC. v. CITY OF WESTBROOK

Docket No. Cum-15-159.

137 A.3d 1020 (2016)

2016 ME 62

CHADWICK-BaROSS, INC. v. CITY OF WESTBROOK et al.

Supreme Judicial Court of Maine.

Decided: April 21, 2016.


Attorney(s) appearing for the Case

David B. McConnell, Esq. (orally), and Joseph C. Siviski, Esq. , Perkins Thompson, P.A., Portland, for appellant Chadwick-BaRoss, Inc.

Natalie L. Burns, Esq. , and Roy T. Pierce, Esq. (orally), Jensen Baird Gardner & Henry, Portland, for appellees City of Westbrook and Elizabeth Sawyer.

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


[¶ 1] In this appeal, we are asked to determine whether the Superior Court (Cumberland County, Mills, J.) erred in concluding that equipment owned by a business taxpayer — but leased to others — did not fall clearly within the personal property tax exemption for stock-in-trade. See 36 M.R.S. §...

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