Erickson v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on motions for summary judgment filed by Intervenor-Plaintiff Alvord-Taylor, Inc. (AT), Defendant Department of Revenue (the department), and Intervenor-Defendant Lane County Assessor (the county). The parties also filed a Statement Of Stipulated Facts.

II. FACTS

AT is a nonprofit corporation, exempt from income tax, whose property is exempt from taxation under ORS 307.130. In 1989, AT leased certain improved real property from the Ericksons, a portion of which was used in AT’s exempt function. AT applied to the county…