Legal Opinion

Silverman v. Town of Alton

Supreme Judicial Court of Maine

Decided October 13, 1982PublishedCited by 15 opinions

1Opinion of the Court

DUFRESNE, Active Retired Justice.

The issue in this case is whether certain real estate owned by the plaintiff-appellants as trustees of the Hirundo Wildlife Trust is exempt from taxation under 36 M.R.S.A. § 652. After a jury-waived trial in which the plaintiffs sought a declaratory judgment against the Town of Alton and the three individual defendants in their capacities as members of that town’s Board of Tax Assessors, and against the town for reimbursement of the amount paid under protest in connection with the assessment of the 1978 tax on the trust property, the Superior Court, Penobscot…

2Cases cited5 opinions

  1. Holbrook Island Sanctuary v. Inhabitants of BrooksvilleSupreme Judicial Court of Maine · 1965
  2. Hurricane Island Outward Bound v. Town of VinalhavenSupreme Judicial Court of Maine · 1977
  3. Harold MacQuinn, Inc. v. HalperinSupreme Judicial Court of Maine · 1980
  4. Nature Conservancy of Pine Tree State, Inc. v. Town of BristolSupreme Judicial Court of Maine · 1978
  5. Pentecostal Assembly of Bangor v. MaidlowSupreme Judicial Court of Maine · 1980

3Cited by15 opinions

  1. Brent Leasing Co. v. State Tax AssessorSupreme Judicial Court of Maine · 2001
  2. Alpha Rho Zeta of Lambda Chi Alpha, Inc. v. Inhabitants of WatervilleSupreme Judicial Court of Maine · 1984
  3. Connecticut Bank & Trust Co. v. City of WestbrookSupreme Judicial Court of Maine · 1984
  4. Scott Paper Co. v. State Tax AssessorSupreme Judicial Court of Maine · 1992
  5. SST & S, INC. v. State Tax AssessorSupreme Judicial Court of Maine · 1996

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