TY  - LEGAL
ID  - 393
UR  - https://bahai-library.com/green_acre_vs_eliot
WT  - Baha'i Library Online
T1  - Green Acre Bahá'í Institute vs. Town of Eliot, Maine
T2  - 
JF  - 
JA  - 
A1  - 
A2  - Wagner,Ralph D., compiler
A3  - 
Y1  - 1954/1963
Y2  - 
VL  - 
IS  - 
SP  - 
EP  - 
M2  - 
PB  - 
CY  - 
M1  - 
M3  - Documents
SN  -         
LA  - English
L3  - 
DO  - 
U1  - 
U2  - 
U3  - 
AB  - Two court decisions regarding the tax exempt status of the Green Acre Bahá'í School, 1954 and 1963, and notes from a 1997 follow-up.
N1  - In the first document, Green Acre Bahá'í Institute v. Town of Eliot, 1954, the Supreme Judicial Court of Maine ruled that the Institute was entitled to tax exemption as a charitable institution. In the second, Green Acre Bahá'í Institute v. Town of Eliot, 1963, the same court removed the tax exemption, based on a 1957 law limiting exemptions to institutions that primarily serve residents of Maine. Later, in 1997, the US Supreme Court declared this law unconstitutional in a case brought by a Christian Science institution.  Text taken from "Westlaw," a commercial database published by the West Publishing Company. In order to comply with copyright law, any annotations have been deleted, leaving the original public-domain text. [-R.D.W.]
C1  - 
KW  - 1954
KW  - 1963
KW  - Court cases
KW  - Eliot, ME
KW  - Green Acre Bahá’í School
KW  - Maine, USA
KW  - Tax exemption
KW  - United States (documents)
ER  -