Behnke-Walker Business College v. Multnomah County

(Specially concurring.)

I concur in the result attained by the majority of the court, but cannot concur in the reasoning upon which the majority reach that result.

I think that no authority has been cited from a jurisdiction having our statutory provisions that holds the property of a business college to be exempt from taxation. In other words, no authority has been brought to my attention holding that a business college is either a literary or scientific institution. For that reason, I concur with the majority in holding that the decree of the trial court should be reversed.

I do not concur in…