Legal Opinion
Eagle Rental, Inc. v. City of Waterville
Supreme Judicial Court of Maine
Decided October 15, 1993PublishedCited by 13 opinions
1Opinion of the Court
RUDMAN, Justice.
Eagle Rental, Inc. appeals from a judgment entered in the Superior Court (Kenne-bec County, Alexander, J.), affirming a decision of the City of Waterville’s Board of Assessment Review, rejecting Eagle Rental’s contention that its equipment inventory, available for both sale and rental; was exempt from the personal property tax under 36 M.R.S.A. § 655(1)(B) (1990). We conclude that the Board erred in its interpretation of section 655(1)(B), and, therefore, we vacate the judgment of the Superior Court.
Eagle Rental is a Maine corporation engaged in the rental, sale, and service…
2Cases cited8 opinions
- Mahaney v. StateSupreme Judicial Court of Maine · 1992
- State v. NilesSupreme Judicial Court of Maine · 1990
- Town of Vienna v. KokernakSupreme Judicial Court of Maine · 1992
- Alpha Rho Zeta of Lambda Chi Alpha, Inc. v. Inhabitants of WatervilleSupreme Judicial Court of Maine · 1984
- County of Hennepin v. Honeywell, Inc.Supreme Court of Minnesota · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Adoption of M.A.Supreme Judicial Court of Maine · 2007
- Mariculture Products Ltd. v. Certain Underwriters at Lloyd's of LondonConnecticut Appellate Court · 2004
- Eagle Rental, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 2013
- Handyman Equipment Rental Co. v. City of PortlandSupreme Judicial Court of Maine · 1999
- State v. DiecidueSupreme Judicial Court of Maine · 2007
8 more not listed; retrieve them via the Exa API.