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

Carlisle B. Roberts, Judge.

Plaintiff is appealing from defendant’s Opinion and Order No. VL 72-509 which affirmed the Multnomah County Assessor’s position that certain real and personal property of plaintiff was not entitled to the charitable exemption provided by ORS 307.130. The real property is described as Lots 3 and 4 and the east 40 feet of Lots 5 and 6, Block 180, in the City of Portland. Plaintiff is challenging this partial exemption, contending that all of its property is used for charitable purposes and therefore is entitled to complete exemption under ORS 307.130. The tax years…