Legal Opinion

Experimental Aircraft Ass'n v. Polk County Assessor

Oregon Tax Court

Decided December 1, 1999No. TC-MD 982940BPublished

1Opinion of the Court

SCOT A. SIDERAS, Presiding Magistrate.

Plaintiff, an organization of some 100 members, has appealed Defendant’s decision to deny property, identified by *184Account No. 08420-00-00101, an exemption from property tax for the 1998-99 tax year. The property at issue is Plaintiffs aircraft hangers located at 4803 Airport Rd. in Independence.

Plaintiffs case was presented by its members, Mike Pongracz and Jerry Medlock.

Defendant appeared through its employee, Doug Schmidt.

STATEMENT OF FACTS

Plaintiff is defined by its purposes,1 which are:(1) “To promote and encourage the sport and hobby of recreational…

2Cases cited5 opinions

  1. Kappa Gamma Rho v. Marion CountyOregon Supreme Court · 1929
  2. Oregon Stamp Society v. State Tax CommissionOregon Tax Court · 1963
  3. Theatre West of Lincoln City, Ltd. v. Department of RevenueOregon Supreme Court · 1994
  4. Oregon Writer's Colony v. Department of RevenueOregon Tax Court · 1996
  5. The Math Learning Center v. Department of RevenueOregon Tax Court · 1996

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