FRANCIS SMALL HERITAGE v. TOWN OF LIMINGTON

Docket No. Yor-13-511.

98 A.3d 1012 (2014)

2014 ME 102

FRANCIS SMALL HERITAGE TRUST, INC. v. TOWN OF LIMINGTON et al.

Supreme Judicial Court of Maine.

Decided: August 7, 2014.


Attorney(s) appearing for the Case

Leah B. Rachin, Esq. (orally), Bergen & Parkinson, LLC, Kennebunk, for appellant Town of Limington.

David A. Lourie, Esq. (orally), Portland, Heritage Trust, Inc., for appellee The Francis Small.

Karin Marchetti-Ponte, Esq. (orally), Maine Coast Heritage Trust, Mount Desert, and Robert H. Levin, Esq. , Portland, on the briefs, for amici curiae Maine Coast Heritage Trust and Land Trust Alliance, Inc.

Panel: SAUFLEY, C.J., and ALEXANDER, SILVER, MEAD, GORMAN, and JABAR, JJ.


SILVER, J.

[¶ 1] The Town of Limington appeals from a judgment entered in the Superior Court (York County, Fritzsche, J.) vacating a decision of the State Board of Property Tax Review. The Town argues that (1) the Superior Court erred in vacating the Board's ruling that Francis Small Heritage Trust, Inc., is not entitled to a tax exemption as a benevolent and charitable institution pursuant to 36 M.R.S. § 652(1)(A), (C) (2013), and (2) the Board did...

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