Legal Opinion
Foundation of Human Understanding v. Department of Revenue
Oregon Tax Court
Decided April 9, 1984No. TC 1916PublishedCited by 1 opinion
1Opinion of the Court
SAMUEL B. STEWART, Judge.
Plaintiff timely filed with the Josephine County Assessor, for tax year 1981-82, the verified statement required by ORS 307.162 to the end that the real and personal property listed thereon would be exempt. The assessor having denied plaintiffs claim for exemption, plaintiff appealed to defendant which likewise denied plaintiffs claim for exemption. Plaintiff appealed to this court.
The issue is whether property in Josephine County owned by plaintiff is exempt under ORS 307.140. The statute reads as follows:
“Upon compliance with ORS 307.162, the following property…
2Cases cited9 opinions
- Larson v. ValenteSupreme Court of the United States · 1982
- United States v. BallardSupreme Court of the United States · 1944
- Pacific States Box & Basket Co. v. WhiteSupreme Court of the United States · 1935
- City of Portland v. ThorntonOregon Supreme Court · 1944
- German Apostolic Christian Church v. Department of RevenueOregon Supreme Court · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Foundation of Human Understanding v. Department of RevenueOregon Supreme Court · 1986