Reorganized Church of Jesus Christ of Latter Day Saints v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiff, a religious organization, sought exemption from property taxation of certain recently acquired improved property for the tax year 1974-1975. Appealing to the defendant pursuant to ORS 306.520, plaintiff sought reversal of the determination of taxability made by the Division of Assessment and Taxation, Multnomah County. Plaintiff was denied relief by the defendant’s Order No. VL 75-329, issued June 17, 1975. In its petition to defendant, plaintiff also contended that Multnomah County’s assessment of value of the subject property of $346,000 (property…