Woman's Convalescent Home Ass'n Foundation v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiff appealed from defendant’s Order No. VL 80-374, dated September 15,1980, denying an exemption from ad valorem taxation of certain real property and improvements thereon for the 1979-1980 tax year.

The facts as adduced from testimony at trial are as follows: Woman’s Convalescent Home Association Foundation is a charitable corporation entitled to claim property tax exemption under ORS 307.130. For a number of years prior to 1980 it was the owner of real property and improvements located at 2727 S.E. Alder Street, Portland, Oregon. In January 1977, the property…