Southwestern Oregon Public Defender Services, Inc. v. Department of Revenue

The issue in this tax case is whether taxpayer’s personal property, which is used exclusively in connection with the defense of indigents accused of crimes, is exempt from personal property tax. The answer to that question turns on whether taxpayer is a charitable organization for the purposes of the Oregon tax laws. The answer to the latter question depends in turn on whether taxpayer satisfies the “gift or giving’ ’ element established by administrative regulation, as well as by prior decisions of this court. The Oregon Tax Court held that the “gift or giving” element was not present. SW…