Northwest Medical Laboratories, Inc. v. Good Samaritan Hospital & Medical Center

This case concerns three related property tax appeals. The principal question is whether a person other than the property owner has standing to dispute the exemption of the property owner’s real or personal property from taxation.

The defendants in these actions are: Good Samaritan Hospital and Medical Center (Good Samaritan), Providence Medical Center (Providence), Portland Adventist Center (Adventist), Emanuel Hospital (Emanuel), Metropolitan Hospitals, Inc. (HealthLink) (hereafter collectively referred to as “the defendants”) and the Multnomah County Assessor (hereafter “the assessor”). The…