Christian Fellowship & Renewal Center v. Town of Limington

LEVY, J., with whom SAUFLEY, C.J., and CALKINS, J.,

join, dissenting.

[¶ 43] I respectfully dissent.

[¶ 44] The Christian Fellowship and Renewal Center (CFRC) carried the burden to prove to and persuade the York County Commissioners that it came “‘unmistakably within the spirit and intent’ of the charitable tax exemption.” Credit Coun*299seling Ctrs., Inc. v. City of S. Portland, 2003 ME 2, ¶ 10 n. 3, 814 A.2d 458, 461; see also Episcopal Camp Found., Inc. v. Town of Hope, 666 A.2d 108, 110 (Me. 1995). The record evidence paints an uncertain picture, however, regarding both CFRC’s organizational…