HEBRON ACADEMY, INC. v. TOWN OF HEBRON

Oxf-12-95.

60 A.3d 774 (2013)

2013 ME 15

HEBRON ACADEMY, INC. v. TOWN OF HEBRON.

Supreme Judicial Court of Maine.

Decided: February 5, 2013.


Attorney(s) appearing for the Case

Bryan M. Dench, (orally)Esq. , and Michael S. Malloy, Esq. , Skelton, Taintor & Abbott, Auburn, on the briefs, for appellant Town of Hebron.

John W. Conway, (orally)Esq. , and Sonia J. Buck, Esq. , Linnell, Choate & Webber, Auburn, on the briefs, for appellee Hebron Academy.

Sandra L. Parker, Esq. , Maine Hospital Association, Augusta, on the briefs, for amicus curiae Maine Hospital Association.

Jonathan A. Block, Esq. , and Kris J. Eimicke, Esq. , Pierce Atwood LLP, Portland, on the briefs, for amicus curiae Maine Association of Independent Schools.

Janet T. Mills, Esq. , and Daniel W. Walker, Esq. , Preti, Flaherty, Beliveau & Pachios, LLP, Augusta, on the briefs, for amicus curiae Maine Independent Colleges Association.

Panel: SAUFLEY, C.J., and ALEXANDER, LEVY, SILVER, MEAD, GORMAN, and JABAR, JJ.


LEVY, J.

[¶ 1] The Town of Hebron appeals from a declaratory judgment of the Superior Court (Oxford County, Clifford, J.) determining that the tax exemption for literary and scientific institutions in 36 M.R.S. § 652(1)(B) (2012) exempts certain parcels of Hebron Academy's real estate from taxation by the Town. Hebron Academy cross-appeals, arguing that the court erred in concluding that res judicata barred the court from relieving it of its obligation...

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