Willamette University v. State Tax Commission

This is an appeal by the State Tax Commission from a decision of the Oregon Tax Court granting to the plaintiff Willamette University its claim of exemption from ad valorem taxes on five parcels of land which the plaintiff owned on January 1, 1963, the date the property was assessed. Willamette University v. Tax Commission, 2 OTC Adv Sh 261.

The admitted facts disclose that plaintiff is an institution entitled to the exemption from taxation granted by ORS 307.130.

*344The admitted facts also disclose that at the time of assessment student housing units were under construction on parcels 1 through 4…