Legal Opinion
Oregon Univ. Found. v. Benton Cty. Ass., Tc-Md 080847b (or.tax 10-5-2010)
Oregon Tax Court
Decided October 5, 2010No. TC-MD 080847BPublished
1Opinion of the Court
DECISION
This matter is before the court on cross-motions for summary judgment. Plaintiff appeals Defendant's denial of the property tax exemption provided to charitable organizations under ORS 307.130, for tax year 2008-09. Oral argument was held January 14, 2010. Plaintiff was represented by Robert T. Manicke, Stoel Rives LLP, Portland, Oregon. Defendant was represented by Vance M. Croney, Benton County Counsel. Joint Exhibits A1 through 16P, numbered 0001 through 0142, were received February 11, 2009.
I. STATEMENT OF FACTS
The parties agree to the following stipulated facts. On March 14,…
2Cases cited7 opinions
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of RevenueOregon Supreme Court · 1986
- North Harbour Corp. v. Department of RevenueOregon Tax Court · 2002
- SW OR. PUB. DEF. SERVICES v. Dept. of Rev.Oregon Supreme Court · 1991
- Mercy Medical Center, Inc. v. Department of RevenueOregon Tax Court · 1992
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