Legal Opinion
Salem Non-Profit Housing, Inc. v. Department of Revenue
Oregon Tax Court
Decided November 22, 1982No. TC 1706PublishedCited by 2 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
The plaintiff, Salem Non-Profit Housing, Inc., appealed from defendant’s Order No. VL 81-1171, dated October 28, 1981, denying plaintiffs claim for a property tax exemption for tax years beginning 1978-1979 to the present.
Plaintiff is organized under the provisions of the Oregon Nonprofit Corporation Law, ORS chapter 61. Its Amended Articles of Incorporation, dated January 15, 1976, set out the purposes for which the corporation is organized. The most significant are found in Article II:
“(a) To engage in any lawful activities for which corporations may be organized…
2Cases cited7 opinions
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- County of Douglas v. OEA Senior Citizens, Inc.Nebraska Supreme Court · 1961
- Oregon Physicians' Service v. State Tax CommissionOregon Supreme Court · 1960
- Waterbury First Church Housing, Inc. v. BrownSupreme Court of Connecticut · 1976
- Oregon Stamp Society v. State Tax CommissionOregon Tax Court · 1963
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Southwestern Oregon Public Defender Services, Inc. v. Department of RevenueOregon Tax Court · 1990
- State Ex Rel Northwest Medical Laboratories, Inc. v. WilcoxOregon Tax Court · 1985