Legal Opinion

IBM Credit Corp. v. City of Bath

Supreme Judicial Court of Maine

Decided September 21, 1995Published

1Opinion of the Court

665 A.2d 663 (1995)

IBM CREDIT CORP.

v.

CITY OF BATH.

Supreme Judicial Court of Maine.

Argued May 1, 1995.

Decided September 21, 1995.

Michael L. Sheehan (orally), Preti, Flaherty, Beliveau & Pachios, Portland, for plaintiff.

Roger R. Therriault (orally), Bath, for defendant.

Before ROBERTS, GLASSMAN, CLIFFORD, RUDMAN, DANA, and LIPEZ, JJ.

GLASSMAN, Justice.

IBM Credit Corp. appeals from the judgment entered in the Superior Court (Kennebec County, Alexander, J.) affirming the decision of the State Board of Property Tax Review determining the just value for tax purposes of certain mainframe computer…

Also in this document: Dissent.

2Cases cited11 opinions

  1. Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
  2. Alfred J. Sweet, Inc. v. City of AuburnSupreme Judicial Court of Maine · 1935
  3. Frank v. Assessors of SkowheganSupreme Judicial Court of Maine · 1974
  4. Shawmut Inn v. Inhabitants of KennebunkportSupreme Judicial Court of Maine · 1981
  5. Pittsburgh-Des Moines Steel Co. v. McLaughlinCommonwealth Court of Pennsylvania · 1983

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