Legal Opinion
Green Acre Baha'i Institute v. Town of Eliot
Supreme Judicial Court of Maine
Decided December 23, 1954PublishedCited by 36 opinions
York.
1Opinion of the CourtWebber, J.
This was an appeal from the refusal of the Selectmen of the Town of Eliot to abate taxes assessed against the Green Acre Baha’i Institute for the year 1952. The matter was heard by a single justice below, who entered a decree embracing findings of fact and rulings of law and which ordered the taxes abated in full. Exceptions thereto are before us.
The petitioner deems itself exempted from taxation as a benevolent and charitable institution under the provisions of R. S., 1944, Chap. 81, Sec. 6, as amended, the pertinent portions of which read as follows:
“Sec. 6. Exemptions. The following…
2Cases cited10 opinions
- Camp Emoh Associates v. Inhabitants of LymanSupreme Judicial Court of Maine · 1933
- Curtis v. Androscoggin Lodge, No. 24Supreme Judicial Court of Maine · 1904
- Wheaton College v. Inhabitants of NortonMassachusetts Supreme Judicial Court · 1919
- Sanfacon v. GagnonSupreme Judicial Court of Maine · 1933
- Ferry Beach Park Ass'n of Universalists v. City of SacoSupreme Judicial Court of Maine · 1928
5 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Holbrook Island Sanctuary v. Inhabitants of BrooksvilleSupreme Judicial Court of Maine · 1965
- Christian Fellowship & Renewal Center v. Town of LimingtonSupreme Judicial Court of Maine · 2001
- North Idaho Jurisdiction of Episcopal Churches, Inc. v. Kootenai County ex rel. Board of CommissionersIdaho Supreme Court · 1972
- Episcopal Camp Foundation, Inc. v. Town of HopeSupreme Judicial Court of Maine · 1995
- Hurricane Island Outward Bound v. Town of VinalhavenSupreme Judicial Court of Maine · 1977
31 more not listed; retrieve them via the Exa API.