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

Pro Tempore.

Plaintiff appeals from an order of the Department of Revenue which denied a property tax exemption for the tax year 1985-86 for two separate tax accounts in Multnomah County. Plaintiff contends that it is a charitable institution and therefore entitled to the exemption under ORS 307.130.

The Young Men’s Christian Association of Columbia-Willamette (YMCA-CW) is the owner of real or personal property, or both, at ten different locations in Multnomah County. The two properties in question are known as the “Metropolitan Fitness Center” (Metropolitan) and the “Commonwealth Fitness…