Corporation of the Sisters of Mercy v. Lane County

Section 4235, Or. L., provides:

“The following property shall be exempt from taxation: * *

“ (3) The personal property of all literary, benevolent, charitable and scientific institutions incorporated within this state, and such real estate belonging to such institutions as shall be actually occupied for the purposes for which they were incorporated.”

The defendants aver that Mercy Hospital is not exempt from taxation as a charitable corporation under the provisions of the statute hereinabove set out; and, further, that if the hospital is exempt under that statute, such statute is…