Legal Opinion
Lane County Labor Temple v. State Tax Commission
Oregon Tax Court
Decided March 4, 1964PublishedCited by 2 opinions
1Opinion of the Court
Peter M. Gunnar, Judge.
This is a suit to set aside State Tax Commission Opinion and Order No. VL 62-154 denying plaintiff’s duly claimed exemption from ad valorem real property taxes assessed against its labor temple building in Eugene, Oregon.
Plaintiff is a corporation organized and existing under the nonprofit corporation laws of Oregon. In late 1960, plaintiff acquired a building built to its specifications in the city center of Eugene. Before the end of January, 1961, plaintiff filed its claim for exemption of this building from real property taxes with the Assessor of Lane County. The…
2Cases cited9 opinions
- Methodist Book Concern v. State Tax CommissionOregon Supreme Court · 1949
- Oregon Physicians' Service v. State Tax CommissionOregon Supreme Court · 1960
- STATE Ex Rel APPLING v. CHASEOregon Supreme Court · 1960
- Johnson v. SparkmanSupreme Court of Florida · 1947
- Oregon Stamp Society v. State Tax CommissionOregon Tax Court · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Plywood & Veneer Workers Local 2554 v. State Tax CommissionOregon Tax Court · 1967
- Northwest Danish Foundation v. Multnomah County AssessorOregon Tax Court · 2001