Golden Writ of God v. Department of Revenue

EDWARD H. HOWELL, Tax Court Judge Pro Tempore.

Plaintiff appeals from an order of the Department of Revenue denying plaintiffs claim for a real property tax exemption for the tax year 1981-1982. Plaintiff is the owner of 230 acres of farmland in Marion County and seeks exemption for the entire parcel as a religious organization under ORS 307.130 and ORS 307.140 and as a school under ORS 307.145. Defendant admits that plaintiff is a nonprofit incorporated religious organization but denies that plaintiff is entitled to an exemption under any of the above statutes.

BACKGROUND

Plaintiffs…