RUMFORD – Roger Arsenault breathed a sigh of relief Tuesday afternoon when the Board of Assessors unanimously granted tax exemption for Black Mountain of Maine.

“I’m relieved. Maine Winter Sports has given us quite a gift and the Board of Assessors gave us an opportunity to succeed. It’s been a struggle, but the support is pretty overwhelming,” the chairman of the Black Mountain board said.

The exemption means the small, family-friendly ski area may break even this year.

The personal property and real estate exemptions means the mountain, owned by Maine Winter Sports Center, will not have to pay approximately $40,000 in taxes next year.

It also means fundraising will be easier because the nonprofit mountain not only has federal and state tax exemptions, but also a town exemption, said Black Mountain board member Dan Mawhinney. Businesses are more likely to give, he said.

Now, the Black Mountain board will go before selectmen next month to ask for a tax abatement of about $40,000 for tax year 2006, then go before them again in September to request an abatement on the 2007 taxes, estimated at $37,000, said Black Mountain and Maine Winter Sports Center attorney James Katsiaficas.

Black Mountain representatives appeared before selectmen earlier in the month to request an abatement. They were told that they should return once the Board of Assessors had made their decision.

Black Mountain had been tax exempt when it was owned by the Greater Rumford Community Center. When it was bought by the nonprofit Maine Winter Sports Center in 2003, local property taxes were assessed.

The sports center, with funds from the Libra Foundation, sank several million dollars into a new lodge, ski lifts, and a variety of other amenities.

Assessors placed several conditions on the ski area’s tax exemption:

• the 1,170-square-foot section of the lodge used as a bar will be taxed; Arsenault said that would amount to about $1,200 a year. The top of the mountain on which a radio tower is located, will also be taxed.

• the Black Mountain board must offer at least two free ski nights each season; Black Mountain spokesman Craig Zurhorst said he has already secured sponsors for four free nights during the ’07-’08 season and is looking for more.

• the Black Mountain board must submit financial information by June 1 of each year that provides proof of its continued status as charitable and benevolent and therefore is tax-exempt.