Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff is a Utah corporation, authorised to do business in Oregon. It appealed to the court as a re ligious and charitable organization (which is usually organized as a nonprofit corporation under a statute similar to OES chapter 61). It sought real property and personal property tax exemptions for the tax years 1973-1974 and 1974-1975 with respect to a 540-acre farm and personal property used in farming. The real property was identified in the Marion County Assessor’s roll as Account Nos. 3602-001, 3603-000, 3603-001, 3607-000 and 3609-000; the personal property…