Behnke-Walker Business College v. Multnomah County

The question before us for decision is whether or not the real and personal property owned and used by the plaintiff, Behnke-Walker Business College, a corporation, is subject to taxation. The real property involved consists of two lots in Portland, on which there is a three-story brick and concrete building, one hundred by one hundred feet in size, especially designed and used for carrying on therein the plaintiff’s business, the conduct of “a school of the type commonly called a business college,” in which are taught “bookkeeping, shorthand, English, arithmetic, business administration and…