Legal Opinion
Handyman Equipment Rental Co. v. City of Portland
Supreme Judicial Court of Maine
Decided February 1, 1999PublishedCited by 8 opinions
1Opinion of the CourtCalkins, J.
[¶ 1] Handyman Equipment Rental Co., Inc., and Kennebec Equipment Rental Co., Inc., appeal from the summary judgment of the Superior Court (Cumberland County, Brennan, J.) entered in favor of the City of Portland in a declaratory judgment action. Handyman and Kennebec contend that the requirement of 36 M.R.S.A. § 706 (1990) to answer “all proper inquiries” by the tax assessor does not apply to tax-exempt property and that section 706 does not bar their declaratory judgment action. We agree and vacate the judgment.
[¶ 2] Handyman and Kennebec each operate a rental business in Maine that engages…
2Cases cited7 opinions
- Labbe v. Nissen Corp.Supreme Judicial Court of Maine · 1979
- Struck v. HackettSupreme Judicial Court of Maine · 1995
- Landry v. LeonardSupreme Judicial Court of Maine · 1998
- Camps Newfound/Owatonna Corp. v. Town of HarrisonSupreme Judicial Court of Maine · 1998
- Eagle Rental, Inc. v. City of WatervilleSupreme Judicial Court of Maine · 1993
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Carroll v. City of PortlandSupreme Judicial Court of Maine · 1999
- Stromberg-Carlson Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 2001
- Home Builders Ass'n of Maine, Inc. v. Town of EliotSupreme Judicial Court of Maine · 2000
- State v. DyerSupreme Judicial Court of Maine · 2001
- Chadwick-BaRoss, Inc. v. City of WestbrookSupreme Judicial Court of Maine · 2016
3 more not listed; retrieve them via the Exa API.