Washington County v. Department of Revenue

CARL N. BYERS, Judge.

This case concerns a single family residence owned by the Oak Hills Christian Reformed Church, Inc. (Church) and used as a parsonage. The issue is whether the parsonage is exempt from property taxation. The Department of Revenue *252found that the property should be 100 percent tax exempt as of January 1,1986. Plaintiff appealed that decision to this court. The church intervened and moved for summary judgment. Defendant filed a concurring motion and plaintiff filed a cross-motion for summary judgment. Oral arguments were heard on the motions.

ORS 307.140 provides that the…