Rogue Valley Manor v. State Tax Commission

We affirm the ruling of the Oregon Tax Court and adopt its opinion, which is as follows:

“Plaintiff filed this suit to reduce the amount, of ad valorem real property taxes assessed against plaintiff for the tax year 1964-65.

“Plaintiff, Rogue Valley Manor, is an Oregon nonprofit corporation owning and operating a retirement home in Medford, Oregon. The building, an outstanding and impressive structure, is located on a hill and commands a view of all the surrounding area. The 17.5 acres of grounds and the landscaping are equally impressive. The Manor was completed and the first occupants moved…