Legal Opinion
Albany General Hospital v. Department of Revenue
Oregon Tax Court
Decided June 10, 1976PublishedCited by 4 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
Plaintiff, a tax-exempt charitable corporation within the provisions of ORS 307.130, appealed to this court from defendant’s Order No. VL 75-544, dated October 1, 1975, wherein the defendant held that a portion of plaintiff’s hospital building complex, leased to Linn County for the use of the Linn County Health Department, was not exempt from real property tax assessment for the tax year 1975-1976.
The plaintiff had copxpleted the construction of a new addition to its hospital, known as the “1967 Addition.” Older additions, known as the “1926 Addition” and the “1957…
2Cases cited11 opinions
- Fullerton v. LammOregon Supreme Court · 1945
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Genesee Hospital v. WagnerAppellate Division of the Supreme Court of the State of New York · 1975
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
- Keyes v. CHAMBERSOregon Supreme Court · 1957
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Portland Adventist Hospital v. Department of RevenueOregon Tax Court · 1980
- Albany General Hospital v. Department of RevenueOregon Supreme Court · 1977
- Erickson v. Department of RevenueOregon Tax Court · 2004
- Springwater Env. v. Clackamas County, Tc-Md 100196d (or.tax 2-17-2011)Oregon Tax Court · 2011