APPEAL OF: GRANDFATHER MOUNTAIN STEWARDSHIP FOUNDATION

IN THE MATTER OF THE APPEAL OF: GRANDFATHER MOUNTAIN STEWARDSHIP FOUNDATION, INC.

North Carolina Court of Appeals, No. COA13-1447, August 19, 2014: property not wholly and exclusively used for educational or scientific purposes subject to property taxes

The court accepted findings of substantial retail and commercial activity on the property, including profit from retail sales in excess of [...]

Francis Small Heritage Trust Inc. v. Town of Limington

Supreme Judicial Court of Maine, No. YOR-13-511, August 7, 2014: land fully devoted to conservation and free public access is tax exempt.

The Trust owns eleven contiguous parcels of land on and near Sawyer Mountain in Limington. Eight of the parcels are open space properties which are protected by conservation easements enforceable by third parties, including easements [...]

NEFF v. Board of Assessors of Hawley

Massachusetts Supreme Judicial Court, No. 11432, May 15, 2014: Nonprofit’s forest conservation land entitled to property tax exemption.

New England Forestry Foundation, Inc. (NEFF) is a nonprofit corporation, whose purposes include to “create, foster, and support conservation, habitat, water resource, open space preservation, recreational, and other activities” by “promoting, supporting, and practicing forest management policies and techniques [...]