Town of Madison v. Town of Norridgewock

CLIFFORD, Justice.

Defendant Town of Norridgewock appeals from a judgment of the Superior Court, Somerset County, exempting from property taxation a reservoir and dam owned by the Town of Madison and located in Norridgewock. The Superior Court overruled a decision of the Somerset County Commissioners holding that the property was subject to taxation. We affirm the judgment.

The Town of Madison and the Madison Electric Works, a department of Madison, together own and operate a hydroelectric generation facility consisting of land, a dam, a powerhouse, an electrical generator and their equipment,…