Legal Opinion
Rigas Maja, Inc. v. Department of Revenue
Oregon Tax Court
Decided June 21, 1993No. TC 3300PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff appeals from the denial of a property tax exemption for 1990. Since plaintiff seeks exemption under ORS 307.130 1 as a charitable organization, it is necessary to consider the organization as well as its activities.
Plaintiff is an Oregon nonprofit corporation organized in February, 1990. Its purpose is to establish and operate an adult foster care facility. Most of the individuals involved are members of the Oregon Latvian Evangelical Lutheran Congregation, a small church serving the Latvian community, or have ties to the Latvian community. Plaintiffs intent is…
2Cases cited6 opinions
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Oregon Physicians' Service v. State Tax CommissionOregon Supreme Court · 1960
- SW OR. PUB. DEF. SERVICES v. Dept. of Rev.Oregon Supreme Court · 1991
- German Apostolic Christian Church v. Department of RevenueOregon Supreme Court · 1977
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3Cited by2 opinions
- Natl. Assoc. of Soc. v. Mult. Cty. Ass., Tc-Md 091589b (or.tax 1-28-2011)Oregon Tax Court · 2011
- Raptor Center v. Lane County Assessor, Tc-Md 101269b (or.tax 9-12-2011)Oregon Tax Court · 2011