Maine Central Railroad v. Town of Dexter

CLIFFORD, Justice.

The Town of Dexter (Town) appeals from a judgment of the Superior Court (Kenne-bec County, Chandler, J.) declaring Maine Central Railroad Company (MCRR) exempt from municipal property taxation on its railroad right-of-way located in the Town for the 1989-90 tax year, and granting MCRR a refund of all such municipal taxes paid to the Town pursuant to the 1988-89 tax assessment, plus interest. On appeal, the Town contends that the refund for the 1988-89 tax year was barred by the doctrine of res judicata, and challenges the Superior Court’s conclusion that federal law preempts…