Legal Opinion
Linn-Benton Housing Authority v. Linn County Assessor
Oregon Tax Court
Decided April 15, 2003No. TC 4590PublishedCited by 1 opinion
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
Plaintiffs (taxpayers) appeal from a decision of the Magistrate Division denying an exemption from property taxation pursuant to ORS 456.225 1 for 25,720 square feet of vacant land. Defendant Department of Revenue tendered defense of the matter to Intervenor-Defendant Linn County Assessor (the county), and was dismissed from the case.
I. FACTS
The subject property is owned by Clayton Meadows Apartments Limited Partnership (the partnership). Linn-Benton Housing Authority is a public housing authority subject to the provisions of ORS chapter 456 and is a co-general…
2Cases cited9 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Owens v. MaassOregon Supreme Court · 1996
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
- Willamette University v. State Tax CommissionOregon Supreme Court · 1966
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Paci. Sta. Mar. v. Dept. of Rev.Oregon Tax Court · 2007