House of Good Shepherd v. Department of Revenue

The issue is whether a building owned by an incorporated religious organization and housing members of the organization, who live communally by the dictates of their religion, is exempt from real property taxation as property owned by a charitable institution “actually and exclusively occupied or used in the * * * charitable * * * work carried on by” the institution, ORS 307.130, or as “property used solely for * * * charitable * * * purposes by” the religious organization, ORS 307.140. We hold it is exempt.

Plaintiff taxpayer appealed to defendant Department of Revenue from an assessment for…