Mercy Health Promotion, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on cross-motions for summary judgment. Plaintiff and defendant have stipulated to the following facts.

Plaintiff is a nonprofit corporation organized for religious, charitable and educational purposes. Beginning January 1, 1985, plaintiff leased certain real and personal property from Douglas County, Oregon, for operation as a nursing home.

“Douglas County is a public body granted exemption or the right to claim exemption for said property under ORS 307.090. The rent under said lease is set at $13,000 per month. Plaintiff also assumed…