Oregon Country Fair v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals the denial of a property tax exemption claimed under ORS 307.130. The facts are, for the most part, stipulated and undisputed.

Plaintiff is a nonprofit Oregon corporation exempt from federal income tax under IRC § 501(c)(3) and from Oregon corporate excise taxes under ORS 317.080. While plaintiffs articles of incorporation recite that it is organized exclusively for charitable, educational or other purposes, 1 the specific purpose is found in Article II of the bylaws as follows:

“The purpose of the corporation shall be to sponsor The Oregon Country Fair,…