Legal Opinion
Archdiocese of Portland v. Department of Revenue
Oregon Tax Court
Decided February 18, 1998No. TC 4114PublishedCited by 1 opinion
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff appeals from the denial of a property tax exemption for a caretaker’s cabin at its summer youth camp. There is no dispute of material fact and the matter is before the court on Plaintiffs Motion for Summary Judgment.
FACTS
Plaintiff owns a summer youth camp of approximately 240 acres located 45 miles east of Portland in the foothills of Mt. Hood. It is a typical youth camp with dining hall, cabins, shower building, swimming pool, boating pond, and a chapel. The camp operates only part of each year. The cabin in question is located near the entrance and is used…
2Cases cited6 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Archdiocese of Portland v. Department of RevenueOregon Tax Court · 1972
- Archdiocese of Portland v. Department of RevenueOregon Supreme Court · 1973
- Foundation of Human Understanding v. Department of RevenueOregon Supreme Court · 1986
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Archdiocese of Portland in Oregon v. Dept. of Rev.Oregon Tax Court · 1998