Legal Opinion

Eastler v. State Tax Assessor

Supreme Judicial Court of Maine

Decided October 16, 1985PublishedCited by 6 opinions

1Opinion of the Court

GLASSMAN, Justice.

The eight named plaintiffs-landowners filed suit on December 28, 1983, in the Superior Court, Kennebec County, challenging the validity of the tax imposed by the Forest Fire Suppression Act (Act), 36 M.R.S.A. §§ 2711-2714 (Supp.1984-1985). The plaintiffs alleged, inter alia, that the tax contravenes article IX, § 8 of the Maine Constitution. The Superior Court ordered certification of a class consisting of all persons or legal entities subject to the tax. On June 28, 1985, after a hearing on cross-motions for summary judgment, the Superior Court entered a judgment for the…

2Cases cited22 opinions

  1. Billings v. United StatesSupreme Court of the United States · 1914
  2. Dawson v. Kentucky Distilleries & Warehouse Co.Supreme Court of the United States · 1921
  3. Bromley v. McCaughnSupreme Court of the United States · 1929
  4. City of Glendale v. TrondsenCalifornia Supreme Court · 1957
  5. Weaver v. Prince George's CountyCourt of Appeals of Maryland · 1977

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3Cited by6 opinions

  1. Aseptic Packaging Council v. StateSupreme Judicial Court of Maine · 1994
  2. Opinion of the JusticesSupreme Judicial Court of Maine · 2004
  3. Camps Newfound/Owatonna, Inc. v. Town of HarrisonSupreme Judicial Court of Maine · 1995
  4. Opinion of the Justices of the Supreme Judicial CourtSupreme Judicial Court of Maine · 1985
  5. Kenyon C. Bolton III v. Town of ScarboroughSupreme Judicial Court of Maine · 2019

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