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ROBERTA v. INHAB. OF TOWN OF S. W. HARBOR

449 A.2d 1138 (1982)

ROBERTA, INC. v. INHABITANTS OF TOWN OF SOUTHWEST HARBOR.

Supreme Judicial Court of Maine.

Decided September 8, 1982.

Attorney(s) appearing for the Case

Verrill & Dana, Charles A. Harvey, Jr. (orally), Portland, for plaintiff.

Silsby & Silsby, Sandra Hylander Collier (orally), Ellsworth, for defendant.

Before McKUSICK, C. J., and GODFREY, ROBERTS, CARTER, VIOLETTE and WATHEN, JJ.

WATHEN, Justice.

This case presents a narrow question involving the construction of 36 M.R.S.A. § 655(1)(I) (1978), the statute exempting from personal property taxation certain pleasure boats owned by nonresidents. Since our reading of the statute leads us to conclude that the Superior Court justice erred in holding the pleasure boat in question taxable, we reverse the judgment entered below in favor of the Town levying...

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