Christian Fellowship & Renewal Center v. Town of Limington

[¶ 1] The Christian Fellowship and Renewal Center (CFRC) appeals from the judgment of the Superior Court (York County, Fritzsche, J.) affirming a decision of the York County Commissioners that denied CFRC’s petition for a property tax exemption and abatement of taxes imposed upon most of its property in Limington. CFRC asserts that it is a benevolent and charitable organization and that its uses of its property qualify it for exemption from property taxation pursuant to 36 M.R.S. § 652(1)(A), (C) (2005). Because of errors in the County Commissioners’ analysis of the governing law and because,…