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CREDIT COUNSELING v. CITY OF SOUTH PORTLAND

814 A.2d 458 (2003)

2003 ME 2

CREDIT COUNSELING CENTERS, INC., d/b/a CCCS, v. CITY OF SOUTH PORTLAND, et al.

Supreme Judicial Court of Maine.

Decided: January 10, 2003.

Attorney(s) appearing for the Case

David A. Lourie, Esq. (orally), Cape Elizabeth, ME, for plaintiff.

Mary Kahl, Esq. (orally), Corporation counsel, South Portland, ME, for defendants.

Richard P. Flewelling, Esq., Augusta, ME, for amicus curiae.

Panel: CLIFFORD, J., and RUDMAN, DANA, ALEXANDER, and CALKINS, JJ.

CLIFFORD, J.

[¶ 1] The City of South Portland appeals from the judgment entered in the Superior Court (Cumberland County, Warren, J.) declaring that Credit Counseling Centers (CCCS) is entitled to a charitable tax exemption for its property pursuant to 36 M.R.S.A. § 652(1)(A) (Supp.2002). CCCS cross-appeals from the judgment entered in the Superior Court (Cumberland County, Warren, J.) that denied its Rule 80B appeal and affirmed the decision...

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