GREAT NORTHERN NEKOOSA v. TAX ASSESSOR


540 A.2d 770 (1988)

GREAT NORTHERN NEKOOSA CORPORATION v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided April 26, 1988.


Attorney(s) appearing for the Case

Michael R. Currie (orally), Pierce, Atwood, Scribner, Allen, Smith & Lancaster, Portland, for plaintiff.

Clifford B. Olson (orally), Asst. Atty. Gen., Augusta, for defendant.

Before McKUSICK, C.J., and NICHOLS, WATHEN, GLASSMAN, SCOLNIK and CLIFFORD, JJ.


WATHEN, Justice.

The State Tax Assessor appeals from a judgment of the Superior Court (Kennebec County) setting aside a use tax assessment on eight delimbing machines purchased by Great Northern Nekoosa Corporation between June 1, 1976 and December 31, 1978. The Assessor argues on appeal that the Superior Court erred in finding that the machines qualified under the exemption for production machinery. We agree and we vacate the judgment.

Great Northern is primarily...

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