Statler Industries sought a certificate from the Board of Environmental Protection as a prerequisite to obtaining exemptions from real estate and sales/use taxes for pollution control facilities it was installing. After the Board denied the certificate, Statler sued in superior court, where both sides filed motions for summary judgment; the court granted Statler's motion and ordered the Board to issue the certificate. On appeal, the Maine Supreme Court sustained the Board's challenge to the grant of summary judgment to Statler, ruling that the record left unresolved factual questions about whether the equipment was installed primarily for pollution abatement or secondarily to the manufacturing process. The court therefore remanded the case for further proceedings while affirming the denial of the Board's own summary judgment motion.

environmenttaxesbusiness & regulatoryprocedure