Town of Waltham v. PPL Maine, LLC

[¶ 1] This case concerns whether a hydroelectric company that owns a generating plant, a dam, and the flowage rights associated with the dam is liable for municipal property taxes for the submerged land beneath the lake created by the dam when the company does not own the land itself. The Town of Waltham appeals from a summary judgment entered in the Superi- or Court (Hancock County, Mead, J.) in. favor of PPL Maine, LLC. The Town contends that PPL is a “person in possession” of the submerged land located in the Town beneath Graham Lake and is liable to the Town for property taxes pursuant to…