Multnomah County v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on motions for summary judgment by plaintiffs and intervenor City of Gresham (Gresham) and a cross motion for summary judgment by intervenor Roman Catholic Archbishop of the Archdiocese of Portland in Oregon (Archdiocese). Plaintiffs appeal from department’s opinion and order for tax year 1992, which held that certain property owned by Archdiocese is exempt from a storm drainage user charge imposed by Gresham.

FACTS

Archdiocese is a nonprofit religious corporation. The four properties involved in this appeal, identified in the pleadings and…