Legal Opinion
Friendsview Manor v. State Tax Commission
Oregon Supreme Court
Decided May 17, 1967PublishedCited by 26 opinions
1Opinion of the CourtDenecke, J.
The issue is whether Friendsview Manor, a retirement home, is a charitable institution and, therefore, exempt from real property taxation. The State Tax Commission found that it was not and the Tax Court affirmed such decision. 2 OTR 130 (1965). The Manor appeals.
ORS 307.130 provides:
“* * * the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation:
“(1) Except as provided in ORS 740.080, only such real or personal property, or proportion thereof, as is actually and exclusively occupied or used in…
2Cases cited11 opinions
- Estate of HendersonCalifornia Supreme Court · 1941
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- La Societe Francaise De Bienfaisance Mutuelle v. California EmploymentCommissionCalifornia Court of Appeal · 1943
- Corporation of the Sisters of Mercy v. Lane CountyOregon Supreme Court · 1927
6 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- The Presbyterian Homes v. Division of Tax AppealsSupreme Court of New Jersey · 1970
- Supervisor of Assessments v. Asbury Methodist Home, Inc.Court of Appeals of Maryland · 1988
- Evangelical Retirement Homes of Greater St. Louis, Inc. v. State Tax CommissionSupreme Court of Missouri · 1984
- Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of RevenueOregon Supreme Court · 1986
- LUTHERAN HOME, INC. v. Board of County CommissionersSupreme Court of Kansas · 1973
21 more not listed; retrieve them via the Exa API.