City of Lewiston v. Salvation Army

RUDMAN, Justice.

[¶1] The City of Lewiston appeals from the judgment entered in the Superior Court (Androscoggin County, Perkins, A.R.J.) affirming a decision of the State Board of Property Tax Review. The City asserts that the Board erred by concluding that The Salvation Army’s activities at its Lewiston thrift store qualified the property for tax exemption. We disagree and affirm the judgment.

[¶2] The Salvation Army applied to the City of Lewiston for an abatement of property taxes contending that its property was exempt from such taxes pursuant to the provisions of 36 M.R.S.A. § 652 (1990 &…