Archdiocese of Portland v. Department of Revenue

This is an appeal by defendant Department of Revenue from a judgment of the Oregon Tax Court in favor of plaintiff taxpayer. 5 OTR 111 (1972).

Plaintiff claims a tax exemption for the first story of a two-story building. This floor houses (1) printing facilities used to publish The Catholic Sentinel, a weekly newspaper to inform the members of the church of the teachings and work of the church; (2) the offices and library of the Chancery, a canon law tribunal, the function of which is to resolve issues of religions faith; and (3) the office of the administrative assistant to the Archbishop.

Plai…