Blair v. State Tax Assessor

GLASSMAN, Justice.

The plaintiffs, 1 a certified class consisting of all persons who receive Maine state retirement allowances and are subject to income taxation by the State of Maine, appeal from an order of the Superior Court, Sagadahoc County, granting the defendant’s motion for summary judgment. We agree with the decision of the Superior Court and affirm the judgment.

Following the state tax assessor’s decision on the petition of the plaintiffs for reconsideration, the plaintiffs instituted this action against the assessor in the Superior Court. The plaintiffs sought review of the…