Legal Opinion
UAH-Hydro Kennebec, L.P. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided June 14, 1995PublishedCited by 7 opinions
1Opinion of the Court
ROBERTS, Justice.
UAH-Hydro Kennebec, a Maine limited partnership, appeals from a judgment of the Superior Court (Kennebec County, Chandler, /.) affirming a use tax assessment. UAH argues that bascule gates attached to a dam at its Winslow hydroelectric facility qualify for the production exemption from use tax pursuant to 36 M.R.S.A. § 1760(31) (1990). We agree, and accordingly vacate the judgment.
UAH owns a hydroelectric facility on the Kennebec River near’ Winslow on land leased from Scott Paper Company. The plant is a run-of-the-river facility, which means that the flow of the river…
2Cases cited7 opinions
- Riley v. Bath Iron Works Corp.Supreme Judicial Court of Maine · 1994
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- City of Ames v. State Tax CommissionSupreme Court of Iowa · 1955
- Jackson Advertising Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 1988
- Cincinnati Gas & Electric Co. v. KosydarOhio Supreme Court · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Stromberg-Carlson Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 2001
- Community Telecommunications Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
- Foster v. State Tax AssessorSupreme Judicial Court of Maine · 1998
- SST & S, INC. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
- Maine Yankee Atomic Power Co. v. State Tax AssessorSupreme Judicial Court of Maine · 1997
2 more not listed; retrieve them via the Exa API.