Francis Small Heritage Trust, Inc. v. Town of Limington

[¶ 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 not err in concluding that the Town correctly applied the “[ajlternative valuation method” of 36 M.R.S. § 1106-A(2) (2013) to the Trust’s properties that…