City of Lewiston v. Tri-State Rubbish, Inc.

LIPEZ, Justice.

The City of Lewiston appeals from the judgment entered in the Superior Court (Androscoggin County, Fritzsche, J.) granting a summary judgment to defendant TriState Rubbish. The City contends that dumpsters owned by Tri-State and located in Lewiston are personal property taxable where situated pursuant to 36 M.R.S.A. § 603(2)(C) (1990). Tri-State contends that the dumpsters are taxable in Minot, where it resides,1 pursuant to 36 M.R.S.A. § 602 (1990). We affirm the judgment.

The material facts in this case are not disputed. Tri-State, in the business of hauling waste, has its…