Corp. of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Department of Revenue

EDWIN J. PETERSON, Judge pro tempore.

Plaintiff is a religious organization that is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code. It operates a warehouse and a grain storage facility in Umatilla County. Both were exempt from ad valorem taxation from the time of completion in 1986 until tax year 1996-97 under either ORS 307.130 (exempts from real property taxation property used by charities) or ORS 307.140 (exempts from real property taxation property used for religious purposes).

In June 1996, the Umatilla County Director of Assessment and Taxation…