Mercy Health Promotion, Inc. v. Department of Revenue

This property tax case involves á dispute between plaintiff Mercy Health Promotion, Inc., and the defendant Department of Revenue (DOR), 1 concerning the availability to Mercy Health of a certain property tax exemption. ORS 307.112 2 provides a property tax exemption for property rented to an organization which itself would be entitled to an exemption. DOR contends that this exemption does not apply when both the property owner and the lessee are tax exempt organizations because another, more specific provision, ORS 307.166, 3 applies to such situations. The Tax Court allowed the exemption…