Legal Opinion
Hebron Academy, Inc. v. Town of Hebron
Supreme Judicial Court of Maine
Decided February 5, 2013PublishedCited by 11 opinions
1Opinion of the CourtLevy, J.
[¶ 1] The Town of Hebron appeals from a declaratory judgment of the Superior Court (Oxford County, Clifford, J.) determining that the tax exemption for literary and scientific institutions in 36 M.R.S. § 652(1)(B) (2012) exempts certain parcels of Hebron Academy’s real estate from taxation by the Town. Hebron Academy cross-appeals, arguing that the court erred in concluding that res judicata barred the court from relieving it of its obligation to pay taxes on its exempt property for the 2009 tax year. We affirm the judgment.
I. BACKGROUND
[¶ 2] The court found the following facts, which are…
2Cases cited20 opinions
- Beegan v. SchmidtSupreme Judicial Court of Maine · 1982
- Fuhrmann v. Staples the Office Superstore East, Inc.Supreme Judicial Court of Maine · 2012
- Bayley v. BayleySupreme Judicial Court of Maine · 1992
- Holbrook Island Sanctuary v. Inhabitants of BrooksvilleSupreme Judicial Court of Maine · 1965
- Bellegarde Custom Kitchens v. LeavittSupreme Judicial Court of Maine · 1972
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3Cited by11 opinions
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- City of Lewiston v. William VerrinderSupreme Judicial Court of Maine · 2022
- Francis Small Heritage Trust, Inc. v. Town of LimingtonSupreme Judicial Court of Maine · 2014
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