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UAH-HYDRO KENNEBEC v. STATE TAX ASSESSOR

659 A.2d 865 (1995)

UAH-HYDRO KENNEBEC, L.P. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided June 14, 1995.

Attorney(s) appearing for the Case

Michael L. Sheehan (orally), Geoffrey K. Cummings, Preti, Flaherty, Beliveau & Pachios, Portland, for plaintiff.

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

Before WATHEN, C.J., and ROBERTS, GLASSMAN, CLIFFORD, RUDMAN, DANA, and LIPEZ, JJ.

ROBERTS, Justice.

UAH-Hydro Kennebec, a Maine limited partnership, appeals from a judgment of the Superior Court (Kennebec County, Chandler, J.) affirming a use tax assessment. UAH argues that bascule gates attached to a dam at its Winslow hydroelectric facility qualify for the production exemption from use tax pursuant to 36 M.R.S.A. § 1760(31) (1990). We agree, and accordingly vacate the judgment.

UAH owns a hydroelectric facility on the Kennebec...

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