Legal Opinion
German Apostolic Christian Church v. Department of Revenue
Oregon Supreme Court
Decided September 27, 1977No. TC 1034, SC 24765PublishedCited by 18 opinions
1Opinion of the CourtLent, J.
We review de novo (ORS 305.445) in this case the determination of the Tax Court that certain portions of a building owned by a church are not exempt from ad valorem property taxes under ORS 307.140.
Plaintiff is a nonprofit religious corporation. It owns a 2%-acre parcel near Silverton, Oregon, upon which the church building sits. The congregation is small, consisting of about 60 members in the Portland and Silverton area. Other members of the church reside in Illinois and Europe. Mr. Ernest K. Werner is the Administrating Elder of the local congregation. His duties include the business and…
2Cases cited11 opinions
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
- Friendsview Manor v. State Tax CommissionOregon Supreme Court · 1967
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Foundation of Human Understanding v. Department of RevenueOregon Supreme Court · 1986
- Golden Writ of God v. Department of RevenueOregon Supreme Court · 1986
- Mercy Medical Center, Inc. v. Department of RevenueOregon Tax Court · 1992
- House of Good Shepherd v. Department of RevenueOregon Supreme Court · 1985
- Washington County Assessor v. West Beaverton Congregation of Jehovah's Witnesses, Inc.Oregon Tax Court · 2006
13 more not listed; retrieve them via the Exa API.