Legal Opinion
Alpha Rho Zeta of Lambda Chi Alpha, Inc. v. Inhabitants of Waterville
Supreme Judicial Court of Maine
Decided May 25, 1984PublishedCited by 11 opinions
1Opinion of the Court
DUFRESNE, Active Retired Justice.
As of April 1, 1980, the assessors of the City of Waterville for the first time assessed a real estate tax upon eight separate buildings located on the Colby College campus and operated individually as fraternity houses respectively for the local chapters of the eight plaintiff-fraternities, 1 all organized as non-stock, non-profit corporations under the laws of the State of Maine. These fraternity houses, affixed to land owned by the College, were nevertheless taxed to the fraternities as the entity or “person” in possession pursuant to 36 M.R. S.A. § 553. 2…
2Cases cited34 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Alabama State Federation of Labor v. McAdorySupreme Court of the United States · 1945
- Finks v. Maine State Highway CommissionSupreme Judicial Court of Maine · 1974
- Morris v. GossSupreme Judicial Court of Maine · 1951
- Green Acre Baha'i Institute v. Town of EliotSupreme Judicial Court of Maine · 1954
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3Cited by11 opinions
- Camps Newfound/Owatonna, Inc. v. Town of HarrisonSupreme Court of the United States · 1997
- Christian Fellowship & Renewal Center v. Town of LimingtonSupreme Judicial Court of Maine · 2001
- Eagle Rental, Inc. v. City of WatervilleSupreme Judicial Court of Maine · 1993
- Maine Central Railroad v. Town of DexterSupreme Judicial Court of Maine · 1991
- Hebron Academy, Inc. v. Town of HebronSupreme Judicial Court of Maine · 2013
6 more not listed; retrieve them via the Exa API.