American Martial Arts Foundation v. City of Portland

ROBERTS, Justice.

American Martial Arts Foundation, through its president, Mark S. Hider, appeals from a judgment of the Superior Court (Cumberland County, Mills, J.) affirming the dismissal by the Board of Assessment Review of the City of Portland of the Foundation’s request for abatement of real estate taxes on its property pursuant to 36 M.R.S.A. § 652(1)(B) (1990). Because the evidence submitted with the assessor’s motion to dismiss does not preclude the establishment by the Foundation of its tax-exempt status, we vacate the judgment and direct the Superior Court to remand to the board for…