First Evangelical United Brethren Church v. State Tax Commission

ON THE MERITS

The sole issue, decided by the commission in the negative and presented in this court is: Whether or not property which physically complies with ORS 807.14:0(1) and is used exclusively for the purposes therein set forth is exempt from taxation when legal title is held by trustees and the beneficial use is exclusively in the hands of a religious corporation which by its nature could qualify for exemption under that statute?

It is the opinion of this court that the commission was correct in reaching the negative conclusion.

In well argued briefs, counsel for both parties have cited…