Oregon Coast Aquarium v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals the denial of a property tax exemption on a portion of its aquarium property for the 1996-97 tax year. The area in question is used for restaurant purposes by a for-profit corporation under a concession agreement.

Plaintiff is a nonprofit corporation which qualifies as a charitable or scientific organization under ORS 307.130. Plaintiff leases land from the Port of Newport (Port), a governmental agency, on which it has constructed a large aquarium and two parking lots. The aquarium consists of both indoor and outdoor displays, restrooms, staff areas, and…