Legal Opinion
The Math Learning Center v. Department of Revenue
Oregon Tax Court
Decided December 3, 1996No. TC 3922PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff appeals from the Department of Revenue’s (department) Opinion and Order denying plaintiff a property tax exemption for the 1994-95 tax year. Plaintiff contends it is a scientific and charitable organization whose property is exempt from taxation under ORS 307.130.
FACTS
The Math Learning Center (MLC) is an Oregon nonprofit corporation. Organized in 1976, MLC has no members and is controlled by a self-perpetuating board of directors. The purpose of MLC is to conduct research and to promote new ways of teaching mathematics. It is known for its visual math approach,…
2Cases cited7 opinions
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of RevenueOregon Supreme Court · 1986
- Behnke-Walker Business College v. Multnomah CountyOregon Supreme Court · 1943
- Brunswick School v. Town & Borough of GreenwichSupreme Court of Connecticut · 1914
- Kappa Gamma Rho v. Marion CountyOregon Supreme Court · 1929
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3Cited by2 opinions
- Rogue Gem & Geology Club, Inc. v. Josephine County AssessorOregon Tax Court · 2003
- Experimental Aircraft Ass'n v. Polk County AssessorOregon Tax Court · 1999