Assistance Guild of Bend v. Dept. of Rev.

CARL N. BYERS, Judge.

Plaintiff appeals the denial of a property tax exemption on its real property for the 1993-94 tax year. This matter is before the court on cross motions for summary judgment. The parties stipulated the facts.

Plaintiff is a nonprofit Oregon corporation organized May 11, 1990. It is affiliated with the National Assistance League, which has over 71 chapters throughout the United States. Although its Articles of Incorporation do not state a purpose as such, its property is irrevocably dedicated to charitable purposes. Its Bylaws state:

“The purpose of this organization shall…