State Ex Rel Northwest Medical Laboratories, Inc. v. Wilcox

CARL N. BYERS, Judge.

This is a mandamus proceeding brought under ORS 311.215. Petitioner is the owner and operator of a for-profit medical laboratory. Petitioner competes for business with the medical laboratories of several hospitals. The hospitals are charitable organizations and their property is exempt from taxation under ORS 307.130. Petitioner believes that the property used by the hospital laboratories does not qualify for property tax exemption because of the laboratories’ outside work. Petitioner has obtained information about the operation of the hospital laboratories and furnished…