Credit Counseling Centers, Inc. v. City of South Portland

[¶ 1] The City of South Portland appeals from the judgment entered in the Superior Court (Cumberland County, Warren, J.) declaring that Credit Counseling Centers (CCCS) is entitled to a charitable tax exemption for its property pursuant to 36 M.R.S.A. § 652(1)(A) (Supp. 2002). CCCS cross-appeals from the judgment entered in the Superior Court (Cumberland County, Warren, J.) that denied its Rule 80B appeal and affirmed the decision of the South Portland Board of Assessment Review denying its application for a charitable tax exemption. The City contends that the court’s declaratory judgment was…