Legal Opinion
Christian Life Fellowship, Inc. v. Department of Revenue
Oregon Tax Court
Decided December 3, 1991No. TC 3077PublishedCited by 5 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
This matter is before the court on cross-motions for summary judgment. The parties stipulated the facts and have submitted memoranda in support of their positions.
Plaintiff is a religious organization within the meaning of ORS 307.140. On December 1, 1988, plaintiff purchased real property and immediately began using it as a church. On December 29, 1988, plaintiff filed an application with the Malheur County Assessor, seeking exemption from property taxes for the 1988-89 tax year. On January 4,1989, the assessor denied plaintiffs application for the 1988-89 tax year, but…
2Cases cited3 opinions
- Jimmy Swaggart Ministries v. Board of Equalization of CaliforniaSupreme Court of the United States · 1990
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- SCHOOL DISTRICT NO. 12 OF WASCO CTY. v. Wasco CountyOregon Supreme Court · 1974
3Cited by5 opinions
- Living Enrichment Center Prop. v. Dept. of RevOregon Tax Court · 2007
- Catholic Com. Serv. v. Lane Cty. Asses., Tc-Md 091567b (or.tax 4-11-2011)Oregon Tax Court · 2011
- Christiecare v. Clackamas Cty. Assessor, Tc-Md 101183d (or.tax 7-20-2011)Oregon Tax Court · 2011
- Miracle Vill. Acad. v. Multnomah Cy. Ase. Tc-Md 110020c (or.tax 7-15-2011)Oregon Tax Court · 2011
- Unity v. Multnomah County Asse., Tc-Md 100368b (or.tax 2-22-2011)Oregon Tax Court · 2011