Appeal of C.H.R.I.S.T., Inc.

The plaintiff in this case appeals a decision by the board of taxation relating to its claim for religious and charitable tax exemptions. For the reasons which follow, we affirm in part and reverse in part.

The plaintiff, C.H.R.I.S.T., Inc. (Christians Helping Rehabilitate Individuals through Scriptural Therapy, Inc.), located in Deering, was incorporated in 1979 as a youth rehabilitation center with a Christian emphasis. Approximately forty youths at a time reside on the plaintiffs premises and are required to work on the property, gardening, raising livestock, and cutting firewood. They also…