Legal Opinion
Waller v. Lane County
Oregon Supreme Court
Decided November 13, 1936PublishedCited by 10 opinions
1Opinion of the CourtKelly, J.
It is claimed that the property involved herein is, and at all times during which the assessments for taxes have been made thereon, has been exempt from taxation by virtue of subdivision 3 of section 69-104, Oregon Code 1930, which is as follows:
“Section 69-104. Exempt property. — The following property shall be exempt from taxation:
The personal property of all literary, benevolent, charitable and scientific institutions incorporated within this state, and such real estate belonging to such institutions as shall be actually occupied for the purposes for which they were incorporated.”
The…
2Cases cited12 opinions
- Richards v. WilsonIndiana Supreme Court · 1916
- Corporation of the Sisters of Mercy v. Lane CountyOregon Supreme Court · 1927
- County of Hennepin v. Brotherhood of the Church of GethsemaneSupreme Court of Minnesota · 1881
- Sisters of the Third Order of St. Francis v. Board of ReviewIllinois Supreme Court · 1907
- Widows' & Orphans' Home of O. F. v. CommonwealthCourt of Appeals of Kentucky · 1907
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Behnke-Walker Business College v. Multnomah CountyOregon Supreme Court · 1943
- Benton County v. AllenOregon Supreme Court · 1943
- Town of Cody v. Buffalo Bill Memorial Ass'nWyoming Supreme Court · 1948
- Southern Methodist Hospital & Sanatorium v. WilsonArizona Supreme Court · 1938
5 more not listed; retrieve them via the Exa API.