Green Acre Baha'i Institute v. Town of Eliot

This appeal to the Superior Court from the denial of a tax abatement for 1961 on property in the Town of Eliot is before us on report. R. S., c. 91-A, §§ 51, 52.

The petitioner, a Maine Corporation, is a benevolent and charitable institution within the meaning of the exemption provisions of the taxing statute. There has been no change in the corporate status or in the use of its property, apart from two parcels, since our decision in 1954 holding the petitioner entitled to exemption. Green Acre Baha’i Institute v. Eliot, 150 Me. 350, 110 A. (2nd) 581. The court said, at p. 352:

“Petitioner owns…