Legal Opinion
Theatre West of Lincoln City, Ltd. v. Department of Revenue
Oregon Tax Court
Decided July 20, 1993No. TC 3317PublishedCited by 4 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff is an Oregon nonprofit corporation engaged in live theatre productions in Lincoln City. Plaintiff applied for property tax exemption for the 1990-91 tax year. The assessor denied the exemption and plaintiff appealed to defendant. After a hearing, defendant also denied plaintiffs claim and plaintiff appealed to this court.
ISSUES
The issues are: (1) Is plaintiff a literary organization; and (2) is producing live theatre a charitable purpose?
FACTS
Typical of local theatre groups, plaintiff is staffed by amateur performers, crafts people, helpers and hangarounds. Its…
2Cases cited15 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Allen v. Multnomah CountyOregon Supreme Court · 1946
- Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of RevenueOregon Supreme Court · 1986
- Willamette University v. State Tax CommissionOregon Supreme Court · 1966
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Theatre West of Lincoln City, Ltd. v. Department of RevenueOregon Supreme Court · 1994
- Oregon Writer's Colony v. Department of RevenueOregon Tax Court · 1996
- The Math Learning Center v. Department of RevenueOregon Tax Court · 1996
- Rogue Gem & Geology Club, Inc. v. Josephine County AssessorOregon Tax Court · 2003