O'CONNELL, Chief Justice.
Plaintiff appeals from a decision of the Tax Court affirming in part an ad valorem assessment of real and personal property owned by plaintiff. Young Men's Christian Association v. Department of Revenue, 5 OTC 281 (1973).
The property subject to assessment is owned by the Portland downtown Y.M.C.A., a charitable corporation. The Tax Court held that the following was subject to property tax: (1) property used in providing food service...
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