Society of St. Vincent DePaul v. Department of Revenue

In June 1972 plaintiff, the Society of St. Vincent DePaul of Portland, Oregon, Inc., acquired a building in Portland in which to carry on its benevolent and charitable activities and filed a claim for exemption from ad valorem property taxes for the tax year 1972-1973. The Multnomah County Department of Assessment and Taxation denied plaintiff’s claim and on appeal the Oregon Tax Court affirmed. The plaintiff appeals from the judgment of the Tax Court. We reverse.

Plaintiff is incorporated under the laws of Oregon for benevolent and charitable purposes, including aid to physically, mentally…