Garten Foundation v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals the denial of exemption from property tax for 1991-92 for certain machinery and equipment leased by it. The facts are taken from the stipulation and evidence adduced at trial.

Plaintiff is a nonprofit corporation providing vocational training for developmentally disabled adults. It operates a recycling business which provides a means of training and a source of funding. Plaintiff is entitled to claim a property tax exemption under ORS 307.130 as a charitable institution.

Prior to 1990, plaintiff leased property on McGilchrist Avenue in Salem. It outgrew…