Corporation of Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Department of Revenue

This is an appeal from a decision by the Tax Court that a 540-acre farm owned and operated by plaintiff in Marion County is not entitled to exemption from ad valorem property taxation under ORS 307.130CL) 1 and 307.140(1) 2 as property of a religious and charitable organization.

Plaintiff contends that "there is no evidence in the record which supports the Tax Court’s conclusion that plaintiff’s farm property 'must be recognized as a commercial activity, subject to property taxation’ that, to the contrary, the evidence is "uncontroverted” that the property was used primarily for the charitable…