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CAMPS NEWFOUND/OWATONNA v. HARRISON

655 A.2d 876 (1995)

CAMPS NEWFOUND/OWATONNA, INC. v. TOWN OF HARRISON et al.

Supreme Judicial Court of Maine.

Decided March 7, 1995.

Attorney(s) appearing for the Case

William H. Dale, Emily A. Bloch (orally), Jensen, Baird, Gardner & Henry, Portland, for plaintiff.

William L. Plouffe (orally), Drummond, Woodsum, Plimpton & MacMahon, Portland, for defendant.

Before WATHEN, C.J., and ROBERTS, GLASSMAN, CLIFFORD, RUDMAN, and DANA, JJ.

DANA, Justice.

The Town of Harrison1 appeals from a summary judgment (Cumberland County, Lipez, J.) in favor of Camps Newfound/Owatonna, Inc., a Maine nonprofit corporation, declaring that Maine's property tax exemption statute, 36 M.R.S.A. § 652(1)(A)(1) (Supp. 1994), violates the Commerce Clause of the United States Constitution. Camps cross appeals the court's denial of its constitutional challenge based upon the Privileges...

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