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CITY OF LEWISTON v. SALVATION ARMY

710 A.2d 914 (1998)

1998 ME 98

CITY OF LEWISTON v. The SALVATION ARMY.

Supreme Judicial Court of Maine.

Decided May 4, 1998.

Attorney(s) appearing for the Case

Robert S. Hark (orally), Lewiston, for plaintiff.

Andrew B. Choate (orally), Lewiston, for defendant.

Before WATHEN, C.J., and CLIFFORD, RUDMAN, LIPEZ, and SAUFLEY, JJ.

RUDMAN, Justice.

[¶ 1] The City of Lewiston appeals from the judgment entered in the Superior Court (Androscoggin County, Perkins, A.R.J.) affirming a decision of the State Board of Property Tax Review. The City asserts that the Board erred by concluding that The Salvation Army's activities at its Lewiston thrift store qualified the property for tax exemption. We disagree and affirm the judgment.

[¶ 2] The Salvation Army applied to the City...

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