Legal Opinion
Northwest Alliance for Market Equality v. Department of Revenue
Oregon Supreme Court
Decided December 9, 1993No. OTC 3236; SC S39926PublishedCited by 18 opinions
1Opinion of the CourtGraber, J.
This is an ad valorem tax case, which we resolve on jurisdictional grounds.
The Multnomah County Division of Assessment and Taxation denied an application by the Young Men’s Christian Association of the Columbia-Willamette (YMCA-CW) for an exemption from property taxes of its Metro Family YMCA facility, for tax years 1987-88 through 1990-91. YMCA-CW appealed to the Department of Revenue (Department). Several months later, the Northwest Alliance for Market Equality (NAME) asked to participate as a party in the appeal. NAME is an unincorporated association of privately owned, for-profit fitness…
2Cases cited4 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Northwest Medical Laboratories, Inc. v. Good Samaritan Hospital & Medical CenterOregon Supreme Court · 1990
- Brummell v. Department of RevenueOregon Tax Court · 1970
- Northwest Alliance for Market Equality v. Department of RevenueOregon Tax Court · 1992
3Cited by18 opinions
- Hans Hoeck v. City of Portland, a Municipal CorporationCourt of Appeals for the Ninth Circuit · 1995
- State v. WilkersonNew Jersey Superior Court Appellate Division · 1999
- Hammond v. Liberty Nw. Ins. Corp. (In re Comp. of Hammond)Court of Appeals of Oregon · 2019
- Safeco Insurance Co. of America v. American Hardware Mutual InsuranceCourt of Appeals of Oregon · 2000
- Aguilar v. StateCourt of Appeals of Oregon · 2018
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