Filipino-American Ass'n v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiff, an Oregon nonprofit corporation, appealed to this court from the defendant’s Order No. VL 73-390 (dated July 27, 1973). The order affirmed the determination of the Director of the Department of Assessment and Taxation, Multnomah County, Oregon, that plaintiff did not qualify as a “fraternal organization” during the tax year 1972-1973. Plaintiff seeks to reverse the order and the sole question before the court is whether plaintiff qualifies as a “fraternal organization” within the provisions of ORS 307.134 and 307.136, and is therefore eligible for…