Maine AFL-CIO Housing Development Corp. v. Town of Madawaska

SCOLNIK, Justice.

The defendants, Town of Madawaska and its selectmen and tax assessors, appeal from a summary judgment granted in favor of the plaintiff, Maine AFL-CIO Housing Development Corporation (corporation), by the Superior Court (Penobscot County). The Superior Court held that in operating a housing project for low income elderly or handicapped persons in the Town, the corporation was a “benevolent and charitable” institution and, therefore, exempt from municipal property taxation under 36 M.R.S.A. § 652 1(A) (1978). The court ordered the defendants to refund to the corporation any…