High Court Strikes Down Property Tax Exemption That Discriminates Against Out-of-State Recipients of Charitable Services

High Court Strikes Down Property Tax Exemption That Discriminates Against Out-of-State Recipients of Charitable Services

The Supreme Court, in a 5-4 decision, has struck down a state tax exemption that discriminates against in-state nonprofit entities that provide benefits primarily to out-of-state residents.

Camps Newfound v. Town of Harrison, 655 A.2d 876 (Me. 1995) (95 STN 54-16); Camps Newfound v. Town of Harrison, No. CV-92-658 (Me. Super. Ct. Mar. 2, 1994) (94 STN 77-8)