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 [...]
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 [...]
Superior Court of New Jersey, Appellate Division, No. A-2391-08T2, June 25, 2010: A 2007 legislative amendment retroactively increasing the number of days of public access required for a certified historic site to get a tax exemption was upheld as applicable to the petitioner Cottage Club despite an earlier NJ Supreme Court order. At issue was whether [...]