Camps Newfound/Owatonna, Inc. v. Town of Harrison

Maine (defendant) offered full property tax exemptions to nonprofit organizations incorporated in the state, but limited or denied that exemption to nonprofits primarily serving nonresidents unless they charged no more than $30 per person for services; Camps Newfound/Owatonna (plaintiff), a Maine nonprofit summer camp whose attendees were 95% nonresidents and who charged $400 per week, received no exemption at all and challenged the law as discriminating against interstate commerce.