Portland Water District v. Town of Standish

[¶ 1] The Town of Standish appeals from a judgment entered in the Superior Court (Cumberland County, Cole, J.) following a trial in which the court determined that, with the exception of five disputed elements, the Sebago Lake Water Treatment Facility (the treatment facility) recently constructed by the Portland Water District was exempt from municipal property taxes by virtue of 36 M.R.S.A. § 651(1)(E) (1990).1 The District in turn cross appeals from an earlier summary judgment entered in the Superior Court (Cumberland County, Saufley, J.) determining that the treatment facility was not…