Legal Opinion
Archdiocese of Portland v. Department of Revenue
Oregon Tax Court
Decided September 29, 1972PublishedCited by 15 opinions
1Opinion of the Court
Hall S. Lusk, Judge Pro Tempore.
Plaintiff, Archdiocese of Portland in Oregon, a corporation, appeals from an order of defendant, Department of Revenue, denying its claim of exemption from taxation for the 1970 assessment year of certain real property described as Tax Lot 1, Block 1, General Anderson’s Addition to the City of Portland, and Lots 1 and 2, Block 1, Mannings Addition to the City of Portland, except the north 20 feet thereof, all in the County of Multnomah, State of Oregon.
The claim of exemption is based upon ORS 307.130, which exempts from taxation such real or personal property…
2Cases cited13 opinions
- Fire Insurance Patrol v. BoydSupreme Court of Pennsylvania · 1888
- Trotter v. TennesseeSupreme Court of the United States · 1933
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Chicago Theological Seminary v. IllinoisSupreme Court of the United States · 1903
- Assessors of Dover v. Dominican Fathers Province of St. JosephMassachusetts Supreme Judicial Court · 1956
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- German Apostolic Christian Church v. Department of RevenueOregon Supreme Court · 1977
- Archdiocese of Portland v. Department of RevenueOregon Supreme Court · 1973
- Foundation of Human Understanding v. Department of RevenueOregon Supreme Court · 1986
- House of Good Shepherd v. Department of RevenueOregon Supreme Court · 1985
- Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Department of RevenueOregon Tax Court · 1975
10 more not listed; retrieve them via the Exa API.