Living Enrichment Center Prop. v. Dept. of Rev

I. INTRODUCTION

This matter comes before the court on cross-motions for summary judgment.

II. FACTS

The parties stipulated to the following material facts. This appeal concerns the 2004-05 property tax assessment of real property located in Clackamas County (the property) and identified in Intervener's (the county) records as Account Number 01564774.

The property was owned by Plaintiff Living Enrichment Center Properties, LLC, (taxpayer), which is not an exempt entity, from 1998 to 2003 and leased to Living Enrichment Ministry (LEM). In 1998, LEM applied for and received an exemption under ORS…