Lewis & Clark College v. Commission

Edward H. Howell, Judge.

Plaintiff’s claim for an ad valorem property tax exemption for the residence of the president of the college for the tax year 1968-69 was denied by the tax commission and plaintiff appealed.

The parties agree that Lewis and Clark College is exempt from ad valorem property taxation under ORS 307.130 which allows an exemption for such property owned by literary, benevolent, charitable and scientific institutions “as is actually and exclusively occupied or used in the * * * work carried on by such institutions.” ①

The issue presented is whether the official residence of the…