Humboldt Field Research Institute v. Town of Steuben

[¶ 1] Humboldt Field Research Institute and Eagle Hill Foundation appeal from a judgment entered in the Superior Court (Washington County, Cuddy, J.) pursuant to M.R. Civ. P. 80B affirming the decision of the Washington County Commissioners, which upheld the Town of Steuben’s denial of Humboldt’s and Eagle Hill’s applications for property tax exemption pursuant to 36 M.R.S. § 652(1)(A) and (B) (2010).1 We affirm the judgment.

[¶ 2] We take this opportunity to clarify which party has the evidentiary burden to prove or disprove entitlement to a municipal property tax exemption pursuant to 36…