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UAH-Hydro Kennebec, L.P. v. Town of Winslow

Supreme Judicial Court of Maine

Decided March 1, 2007PublishedCited by 1 opinion

1Opinion of the CourtLevy, J.

[¶ 1] UAH-Hydro Kennebec, L.P. (UAH) appeals from a judgment of the Superior Court (Kennebec County, Studstrwp, J.) affirming a decision of the State Board of Property Tax Review that upheld the Town of Winslow’s assessment of UAH’s 15.1 megawatt hydroelectric power generating plant located on the Kennebec River. UAH contends that the Town’s assessor improperly considered a purchase power agreement (PPA) between UAH and Central Maine Power (CMP) as part of its assessment of the value of the plant for tax purposes. We disagree and affirm the judgment.

I. BACKGROUND

[¶ 2] In 1984, Scott Paper…

2Cases cited13 opinions

  1. Federal Energy Regulatory Commission v. MississippiSupreme Court of the United States · 1982
  2. Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
  3. Town of Vienna v. KokernakSupreme Judicial Court of Maine · 1992
  4. Freeport-McMoran Resource Partners v. County of LakeCalifornia Court of Appeal · 1993
  5. Ram's Head Partners, LLC v. Town of Cape ElizabethSupreme Judicial Court of Maine · 2003

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3Cited by1 opinion

  1. Marc B. Terfloth v. Town of ScarboroughSupreme Judicial Court of Maine · 2014

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