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HURRICANE ISLAND OUTWARD BOUND v. VINALHAVEN

372 A.2d 1043 (1977)

HURRICANE ISLAND OUTWARD BOUND v. TOWN OF VINALHAVEN et al.

Supreme Judicial Court of Maine.

May 3, 1977.

Attorney(s) appearing for the Case

Samuel W. Collins, Jr., Stephen W. Hanscom, Collins & Crandall, P. A., Rockland, for plaintiff.

Richard B. Sanborn, Peter T. Dawson, Sanborn, Moreshead, Schade & Dawson, Augusta, for defendant.

Before DUFRESNE, C. J., and WEATHERBEE, WERNICK, ARCHIBALD and DELAHANTY, JJ.

DELAHANTY, Justice.

Defendants, Town of Vinalhaven and Board of Assessors, appeal from a declaratory judgment holding that plaintiff Hurricane Island Outward Bound (Outward Bound) is a "scientific institution" entitled to property tax exemption by 36 M.R.S.A. § 652(1)(B). Two principal issues are canvassed by counsel: (1) whether the court erred in exempting Outward Bound as a "scientific" institution; and (2) whether the presiding Justice erred in admitting...

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