Cleveland Care Centers, Inc. v. Clackamas County Assessor

DAN ROBINSON, Magistrate.

Plaintiff appeals Defendant’s denial of a property tax exemption under ORS 307.330 for the 2001-02 tax year. The matter was submitted to the court on stipulated facts and cross motions for summary judgment. Plaintiff was represented by Carol Vogt Lavine, a Portland attorney. Defendant was represented by Susie L. Huva, Clackamas County Assistant County Counsel.

I. STATEMENT OF FACTS

The following stipulated facts are relevant to the court’s determination. Plaintiff owns real property located in Clackamas County, Oregon, identified by the Clackamas County Tax Assessor by…