Legal Opinion
Service & Erection Co. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided September 27, 1996PublishedCited by 6 opinions
1Opinion of the Court
GLASSMAN, Justice.
Service & Erection Co. (S & E) appeals from the judgment entered in the Superior Court (Kennebec County, Fritzsche, J.) granting the State Tax Assessor’s motion to dismiss its complaint for the review of a final agency action. Because we agree with S & E that the provisions of 36 M.R.S.A. § 151 (Supp.1995) govern, we vacate the judgment.
On January 13, 1992, the Assessor issued to S & E an assessment of use tax, interest and penalties. S & E filed a petition for reconsideration with the Assessor. The petition for reconsideration was denied on December 23, 1993. Pursuant to 36…
2Cases cited4 opinions
- Frank v. Assessors of SkowheganSupreme Judicial Court of Maine · 1974
- Enerquin Air, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
- Jackson Advertising Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 1988
- Mondello v. General Electric Co.Supreme Judicial Court of Maine · 1994
3Cited by6 opinions
- Baker's Table, Inc. v. City of PortlandSupreme Judicial Court of Maine · 2000
- Underwood v. City of Presque IsleSupreme Judicial Court of Maine · 1998
- Grover v. Boise Cascade Corp.Supreme Judicial Court of Maine · 2004
- John S. Zablotny v. State Board of NursingSupreme Judicial Court of Maine · 2014
- Flik International Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 2002
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