Champion International Corp. v. Town of Bucksport

ROBERTS, Justice.

Champion International Corp. appeals from the judgment entered in the Superior Court (Kennebec County, Alexander, J.) dismissing its declaratory judgment action. Champion challenged the Town of Bucksport tax assessor’s request for information, pursuant to 36 M.R.S.A. § 706 (1990), on three grounds: (1) section 706 requires that the assessor make a demand for true and perfect lists of all of a taxpayer’s taxable estates from all taxpayers; (2) Champion did not receive a demand for such a list; and (3) the information demanded by the assessor was unreasonable, over-broad, and…