Springfield Church of the Brethren v. Dept. of Rev.

CARL N. BYERS, Judge.

Plaintiff seeks a determination that certain of its real property is exempt from ad valorem tax as of the assessment dates of January 1, 1984, and January 1, 1985. Defendant denied the exemption on the grounds that the use of the property does not qualify under ORS 307.130.

Plaintiff is a small church located in Springfield, Oregon. It purchased the subject property in October 1982. Previously operated as an old motel, the property contains six separate buildings; an L-shaped building containing twelve units, a triplex, two houses, a garage and a building which was…