Lake Baptist Church, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from the Department of Revenue’s (department) opinion and order holding that Plaintiff must pay a late filing fee in order to obtain a property tax exemption under ORS 307.140. Plaintiff claims it was not required to file a new application for the second phase of its building because there had been no change in ownership or use. There being no dispute of material fact, the matter has been submitted to the court on cross motions for summary judgment.

FACTS

The parties stipulated to the following facts. Plaintiff is a qualified religious organization under…