Legal Opinion
Multnomah County v. Department of Revenue
Oregon Tax Court
Decided July 19, 1995No. TC 3788PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Multnomah County appeals from a Department of Revenue (department) order granting property tax exemption to certain property for the 1993-94 tax year. The department determined that the property, which had been purchased by a charitable organization, qualified for exemption under ORS 307.130.
The North-Northeast Community Health Center, Inc., (Health Center) is a charitable organization providing comprehensive mental health services to north Portland. It is an established community service with a number of facilities. The subject property is located across Alberta Street…
2Cases cited5 opinions
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
- Willamette University v. State Tax CommissionOregon Supreme Court · 1966
- Golden Writ of God v. Department of RevenueOregon Supreme Court · 1986
- Society of St. Vincent DePaul v. Department of RevenueOregon Supreme Court · 1975
- Golden Writ of God v. Department of RevenueOregon Tax Court · 1984
3Cited by2 opinions
- Boring Dmcs. Gr. v. Clackamas Cty. Assr., Tc-Md 101150b (or.tax 7-13-2011)Oregon Tax Court · 2011
- Catholic Com. Serv. v. Lane Cty. Asses., Tc-Md 091567b (or.tax 4-11-2011)Oregon Tax Court · 2011