New Testament Baptist Church Inc. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from defendant’s denial of its claim for exemption from ad valorem property taxation on its church property. Only the tax year 1984-1985 is before the court.

Plaintiff once owned church property located on Pearl Street in Coburg, Oregon. Recognizing it needed larger facilities closer to Eugene, plaintiff negotiated and agreed to exchange its property for a church located on County Farm Road in Eugene owned by the Church of God of Oregon. Plaintiffs pastor, William Rench, was assigned by his congregation to verify the values of the property and look after…