Archdiocese of Portland in Oregon v. Dept. of Rev.

CARL N. BYERS, Judge.

Plaintiff appeals from the denial of a 1996 property tax exemption for a caretaker’s residence located at its summer youth camp. Claiming exemption as a charitable organization under ORS 307.130, Plaintiff contends that its caretaker’s residence is reasonably necessary for the operation of the camp. Defendant contends that the caretaker’s residence is used primarily for the personal benefit of the caretaker and therefore is not exempt from taxation.

FACTS

The summer youth camp comprises approximately 240 acres and is located about 35 miles east of Portland and 8 miles from…