Young Men's Christian Ass'n v. Department of Revenue

Plaintiff appeals from a decision of the Tax Court affirming in part an ad valorem assessment of real and personal property owned by plaintiff. Young Men’s Christian Association v. Department of Revenue, 5 OTC 281 (1973).

The property subject to assessment is owned by the Portland downtown Y.M.C.A., a charitable corporation. The Tax Court held that the following were subject to property tax: (1) property used in providing food service; (2) property used to house Selective Service draftees; (3) property rented to the Job Corps for office space and recreation; (4) property rented for a barber…