Enerquin Air, Inc. v. State Tax Assessor

GLASSMAN, Justice.

Enerquin Air, Inc. appeals from the summary judgment entered in the Superior Court (Kennebec County, Alexander, J.) in favor of the State Tax Assessor on Ener-quin’s complaint seeking a review, pursuant to 36 M.R.SA § 151 (Supp.1995), of the Assessor’s denial of its request for reconsideration of the assessment of a use tax imposed for the use of certain materials incorporated into an air process system installed in a budding owned by S.D. Warren. Contrary to Enerquin’s contentions, the trial court properly determined as a matter of law that the system was annexed to S.D.…