Young Men's Christian Ass'n v. Department of Revenue

This appeal from the decision of the Oregon Tax Court turns on the meaning of the word “charitable” in the property tax exemption statutes. ORS 307.130(1) (a) provides in part:

“[T]he following property owned or being purchased by incorporated * * * charitable * * * institutions shall be exempt from taxation:

“(a) * * * only such real or personal property * * * as is actually and exclusively occupied or used in * * * charitable * * * work carried on by such institutions.”

Following receipt of an alternative writ of mandamus from the Tax Court, the Multnomah County Assessor decided to place all…