American Lung Association v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on plaintiffs Motion for Summary Judgment. The motion addresses the question of when a lease by a tax-exempt organization is “entered into” for purposes of timely filing an application for property tax exemption.

FACTS

The parties have stipulated the essential facts. Plaintiff is a tax-exempt entity entitled to receive a property tax exemption. It agreed to lease an office suite in Portland. The first sentence of the lease agreement states:

“THIS LEASE AGREEMENT (‘Lease’) made this 8th day of June, 1994, between INTERBAR INVESTMENT CO., an…