Golden Writ of God v. Department of Revenue

Plaintiff, Golden Writ of God, an Oregon nonprofit corporation, appeals from an Oregon Tax Court judgment denying its claim for a real property tax exemption for the tax year 1981-82. 9 OTR 474 (1984). Generally, under Oregon statutes, religious organizations are exempt from property taxes on church assets or property used for church-related activities. Is the Golden Writ of God entitled to tax exemption for its entire property when it claims subjectively to have allocated all the property to religious and charitable uses, or may this court in objective review of the facts decide otherwise?

Pla…