RUMFORD – A tax-exemption that could save Black Mountain money wasn’t granted Tuesday afternoon, but a decision is likely March 27 when the Board of Assessors reconvenes.

The board plans to look over additional information Black Mountain and its owner, Maine Winter Sports Center, is expected to present.

At issue is whether the popular, family-friendly ski area should pay real estate and personal property taxes to Rumford. Black Mountain board members have said that the difference between staying open and continuing its healthy living mission, and closing, could be determined by the board’s decision.

“Black Mountain has to rise above other organizations that it is charitable and benevolent. It has to prove that it is above other recreational opportunities,” said assessor Ron E. Russell.

For 2006, Black Mountain owes $24,000 in real estate taxes and $13,500 in personal property taxes. The Black Mountain board intends to ask for an abatement from selectmen.

The session on Tuesday was to request a permanent tax-exemption beginning with tax year 2007.

Chairman of the Board of Assessors Brian Gagnon said organizations are considered taxable unless proven otherwise. Black Mountain and Maine Winter Sports failed to present evidence of tax-exempt status at the beginning of the new ownership.

The lawyer for Maine Winter Sports and Black Mountain board members, Jim Katsiaficas, as well as others believe the mountain meets charitable and benevolent requirements set by the state to be declared tax-exempt.

Until the mountain was purchased by Maine Winter Sports from the Greater Rumford Community Center in 2003, the mountain was considered tax-exempt.

But when it changed hands, the former town agent for the assessors called the state revenue office to ask whether the mountain should be taxed and was told that it should be.

Since then, the mountain has paid more than $40,000 a year in personal and real estate taxes.

“It’s hard for me to understand why anything changed when Maine Winter Sports Center took it over,” said Chummy Broomhall, a veteran of skiing in Rumford, former Olympian, and Chisholm Ski Club volunteer.

But Black Mountain and Maine Winter Sports representatives believe they never presented sufficient evidence to prove otherwise. During the past few months, they believe they have.

Katsiaficas said the mountain is publicly supported through tax dollars each year, provides below market skiing opportunities and free skiing, and uses thousands of hours of volunteerism to operate the mountain.

He said the mountain’s owner, Maine Winter Sports, is nonprofit, and most other ski areas owned by the organization are also tax-exempt.

“We could break even this year (if the town’s taxes were absolved),” he said

Dan Mawhinney, a Black Mountain board member, said without the tax-exempt status, fundraising would be extremely difficult because businesses want to be able to deduct contributions made to tax-exempt organizations.

About 30 people appeared before the board to support granting the exemption.

Gagnon requested that Black Mountain and Maine Winter Sports representatives present in writing two issues for which assessors want more information for next Tuesday’s meeting. These are concerns about alcohol being served at the mountain, and a schedule of frequency that free skiing will be offered for youngsters.

“This fits with our purpose,” said Mawhinney. “Are we over the hump?”

“You’ve gone back and worked on the things we’ve asked you to work on. I’d say we’d be skiing down the other side,” Gagnon said.