Cascade Manor, Inc. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiffs appealed from the defendant’s Order No. VL 73-282, dated June 5, 1973. The order denied the plaintiffs the partial exemption from taxation for 1972-1973 which is allowed qualified nonprofit homes for the elderly pursuant to ORS 307.370 et seq. Two questions of law are presented for determination: (1) Do the provisions of ORS 307.380 expressly require the Lane County Department of Assessment and Taxation to take affirmative action to pláce necessary claim forms in the hands of interested corporations on or before April 1 of each year? (2) Under the facts…