Legal Opinion
Emanuel Lutheran Charity Board v. Department of Revenue
Oregon Tax Court
Decided May 27, 1971PublishedCited by 19 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
The plaintiff, a charitable corporation, owns and operates the Emanuel Hospital, Portland, Oregon. It made timely application to the Department of Assessment and Taxation, Multnomah County, as required by ORS 307.162, for property tax exemption for 57 parcels of unimproved real property for the tax year 1968-69 and was denied. It appealed to the Department of Bevenue (ORS 306.520) and the denial was affirmed by the Department’s Order No. VL 69-320, dated August 1, 1969, whereupon it sought relief in this court (ORS 306.545).
The sole issue hinges upon the application…
2Cases cited27 opinions
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Allen v. Multnomah CountyOregon Supreme Court · 1946
22 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Freightliner Corp. v. Department of RevenueOregon Tax Court · 1973
- Portland General Electric Co. v. Department of RevenueOregon Tax Court · 1977
- Oregon Oyster Co. v. Department of RevenueOregon Tax Court · 1978
- Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Department of RevenueOregon Tax Court · 1975
- Shepherd v. Department of RevenueOregon Tax Court · 1979
14 more not listed; retrieve them via the Exa API.