Multnomah County v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on plaintiffs Motion for Summary Judgment. The Department of Revenue (department) has filed a written response. The motion focuses on when a lease is “entered into” for purposes of property tax exemption.

FACTS

Plaintiff and department have stipulated the following facts:

Open Adoption & Family Services, Inc., (taxpayer) is an Oregon nonprofit corporation that leases commercial property in Portland. It is entitled to property tax exemption if an application is timely filed. The lease in question substantively meets the statutory criteria for a…