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ADVANCED MED. RESEARCH FOUND. v. CUSHING

555 A.2d 1040 (1989)

ADVANCED MEDICAL RESEARCH FOUNDATION v. TOWN OF CUSHING.

Supreme Judicial Court of Maine.

Decided March 7, 1989.

Attorney(s) appearing for the Case

Wayne R. Crandall (orally), Crandall, Hanscom, Pease, and Collins, P.A., Rockland, for plaintiff.

Lee K. Bragg (orally), Patrick Scully, Bernstein, Shur, Sawyer & Nelson, Augusta, for defendant.

Before McKUSICK, C.J., and ROBERTS, WATHEN, GLASSMAN and HORNBY, JJ.

McKUSICK, Chief Justice.

In this action, plaintiff Advanced Medical Research Foundation, a Massachusetts nonprofit corporation that promotes cancer research, seeks to establish its entitlement for the tax year 1986 to a property tax exemption for the coastal real estate it owns in the Town of Cushing. The Foundation bases its claim on 36 M.R.S.A. § 652(1)(B) (Supp.1988), which exempts "real estate and personal property owned and occupied or used solely for their...

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