Salvation Army v. Town of Standish

WATHEN, Chief Justice.

[¶ 1] The Town of Standish and its Tax Assessor appeal from a judgment entered in the Superior Court (Cumberland County, Mills, J.) exempting a parcel of The Salvation Army’s real property from taxation pursuant to 36 M.R.S.A. § 652 (1990 & Supp. 1997). On appeal, the Town contends that the property is not exempt because The Salvation Army, as. a religious organization, is not organized primarily for benevolent or charitable purposes and, in any event, the property is not used solely for the organization’s benevolent and charitable purposes. Finding no error, we affirm…