Legal Opinion
Edgerly v. Honeywell Information Systems, Inc.
Supreme Judicial Court of Maine
Decided August 24, 1977PublishedCited by 19 opinions
1Opinion of the Court
POMEROY, Justice.
“All real estate within the State, all personal property of residents of the State and all personal property within the State of persons not residents of the State is subject to taxation on the first day of each April as provided; and the status of all taxpayers and of such taxable property shall be fixed as of that date.” 36 M.R.S.A. § 502.
The City of Augusta, acting agreeably to this statute it says, assessed taxes on what it claims was the personal property of Honeywell Information Systems, Inc. for the tax years 1973-1974.
That is the genesis of this controversy.
The…
2Cases cited8 opinions
- Berry v. DaigleSupreme Judicial Court of Maine · 1974
- Kolb v. Golden Rule Baking Co.Missouri Court of Appeals · 1928
- Opinion of the Justices of the Supreme Judicial CourtSupreme Judicial Court of Maine · 1951
- RCA Corporation v. State Tax Commission of MissouriSupreme Court of Missouri · 1974
- Herriman v. StowersSupreme Judicial Court of Maine · 1857
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In Re the Oklahoma Capitol Improvement AuthoritySupreme Court of Oklahoma · 1998
- Department of Ecology v. State Finance CommitteeWashington Supreme Court · 1991
- Wayne County Citizens Ass'n for Better Tax Control: Outlaw v. Wayne County Board of CommissionersSupreme Court of North Carolina · 1991
- Business Computer Rentals v. State TreasurerNevada Supreme Court · 1998
- State Ex Rel. Kane v. GoldschmidtOregon Supreme Court · 1989
14 more not listed; retrieve them via the Exa API.