Lane County v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from the denial of a property tax exemption for the 1991-92 and 1992-93 tax years. The parties stipulated the facts and the matter is before the court on cross motions for summary judgment.

The subject property, located at 540 Oak Street in Eugene, is commonly referred to as “The Bus Barn.” Only that portion of the property (constituting 4,250 square feet) used as a child care center is in issue. Plaintiff acquired the property in March 1990 and immediately agreed with the United States General Services Administration (GSA) to jointly remodel the…