Plywood & Veneer Workers Local 2554 v. State Tax Commission

Edwakd H. Howell, Judge.

This is an appeal from an order of the tax commission denying plaintiff’s claim for a property tax exemption.

Plaintiff, a corporation whose stockholders are union members of the Plywood and Veneer Workers Local 2554, owns a business and union hall in Lebanon, Oregon. Plaintiff claims it is a fraternal organization and entitled to an exemption under OES 307.136 which allows real and personal property tax exemptions to such organizations.

Fraternal organizations are defined in OES 307.134 as:

“(1) For the purposes of OES 307.136, ‘fraternal organization’ means a…