The applicant, Langs Community Development Corporation (LCDC), sought a declaration that its property was exempt from municipal property tax under s. 3(1)(12)iii of the Assessment Act, arguing it was a charitable, non-profit corporation organized for the relief of the poor and supported by public funds.
The respondents opposed, arguing LCDC did not meet the statutory requirements.
The court found that LCDC shared an identity in patrimony with Langs Farm Village Association (Langs), was supported in part by public funds (through a significant grant from the City of Cambridge), and was organized for the relief of the poor, both independently and by virtue of its shared identity with Langs.
The application for tax exemption was granted.
