Renewal House, Inc. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff has appealed from defendant’s Order No. YL 73-519 (dated October 24, 1973). The question presented is the plaintiff’s liability for real property taxes for the tax year 1972-1973. It claims exemption under ORS 307.140 as a religious organization.

The plaintiff is a nonprofit California corporation, its articles having been filed in the office of the Secretary of State in California on December 2, 1968. Its specific and primary purpose, according to its articles, is to provide a spiritual retreat center, using as guiding principles the tenets of the…