Justia Tax Law Opinion Summaries

Chadwick-BaRoss Inc., a business located in the City of Westbrook, is a heavy-equipment dealer that sells equipment at retail and occasionally leases equipment to customers. After receiving a 2012 personal property tax declaration from Chadwick-BaRoss, the City asked the company to include additional equipment that was held in the physical possession of others pursuant to lease agreements. Chadwick-BaRoss responded that those items were available for immediate sale and were therefore exempt from the personal property tax. When the City and its tax assessor (together, Defendants) issued a supplemental tax bill, Chadwick-BaRoss filed a complaint seeking a declaratory judgment that it did not owe personal property taxes on the equipment that it leased to others. The superior court entered summary judgment for Defendants, concluding that the equipment did not fall clearly within the personal property tax exemption for stock-in-trade. The Supreme Court affirmed, holding that the leased equipment was not held or kept in stock by Chadwick-BaRoss for sale or rental and was thus properly subject to taxation. View "Chadwick-BaRoss, Inc. v. City of Westbrook" on Justia Law

Plaintiff applied for abatement of real property taxes that the Town of Lebanon assessed against her property for the tax years 2011 through 2013. The Town denied the application on the basis that the taxes had been paid. After a de novo hearing, the York County Commissioners ultimately denied Plaintiff’s application for abatement for tax years 2011 and 2012 and remanded the matter for further action with respect to tax year 2013. The superior court affirmed the decision of the Commissioners with respect to the 2011 and 2012 tax years. The Supreme Judicial Court affirmed, holding that because Plaintiff failed to supply the Court with a complete and defined record of the evidence and arguments presented to the Commissioners, the Court could not review Plaintiff’s argument that the Commissioners were compelled to authorize an abatement. View "Penkul v. Town of Lebanon" on Justia Law