Great Northern Nekoosa Corp. v. State Tax Assessor

WATHEN, Justice.

Plaintiff Great Northern Nekoosa Corporation appeals from an order of the Superi- or Court (Kennebec County) denying its appeal of a tax abatement decision of the State Board of Assessment Review.1 Plaintiff contends the State Tax Assessor failed to appropriately consider federal and state income taxes in the process of valuing its property. We find no error and deny the appeal.

The relevant facts may be summarized as follows: The subject properties are four hydroelectric facilities used by plaintiff in the operation of its paper mills and located wholly or partly in…