Portland University v. Multnomah County
Oregon Supreme Court
From Multnomah.: Henry E. McGinn, Judge. Petition by the Portland University to the County Court of Multnomah County for the exemption of certain lands from taxation after they had been assessed. From an order partially granting the relief asked •plaintiff appealed to the circuit court and again appeals here.
1Opinion of the Court
Mr. Justice "Wolverton
delivered the opinion.
In the year 1895 the Portland University was the owner of a tract of land containing two hundred and fifty and one third acres, and the college buildings thereof, all which it is alleged was used and occupied for the purposes of the institution. The assessor of Multnomah County assessed all said tract to the plaintiff, and so returned the same upon the assessment roll to the board of equalization. Application was made to the board by petition, praying that said lands be stricken from the roll as exempt from taxation upon the ground that it was the…
2Cases cited7 opinions
- McLean v. . JephsonNew York Court of Appeals · 1890
- Matter of New York Catholic ProtectoryNew York Court of Appeals · 1879
- Illinois Central Railroad v. HodgesIllinois Supreme Court · 1885
- Rhea v. Umatilla CountyOregon Supreme Court · 1868
- Dundee Mortgage Trust Invest. Co. v. CharltonUnited States Circuit Court · 1887
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Johnson v. Department of RevenueOregon Supreme Court · 1982
- First National Bank v. Benton CountyOregon Supreme Court · 1944
- Silverfield v. Multnomah CountyOregon Supreme Court · 1920
- Heenan and Domogalla v. Dept. of Rev.Oregon Tax Court · 1972
- Moe v. Pratt, SheriffOregon Supreme Court · 1946
4 more not listed; retrieve them via the Exa API.