Worrell v. Department of Revenue

The sole issue is whether the intervenor, the Archdiocese of Portland, is entitled to its exemption from real property taxes on a convent and rectories in Yamhill County for one tax year.

Prior to the decision in Archdiocese of Portland v. Dept. of Rev., 5 OTR 111, aff'd 266 Or 419, 513 P2d 1137 (1972), these properties were not exempt. That decision held that property used for the advancement of religion was exempt and the parties agree in this case that if a proper claim for exemption had been made the Yamhill properties would have been exempt.

In 1946 the Archdiocese made a claim for…