Urban Office & Parking Facilities v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiffs are four individuals doing business under the assumed name of Urban Office and Parking Facilities. They appeal from the defendant’s Order No. VL 70-288, dated July 22, 1970, seeking exemption from property taxes imposed upon $300,000 of assessed value for the tax year 1970-1971, under the provisions of ORS 307.330 and 307.340. There is but one issue presented: Is the taxpayer required to file documentary proof with the assessor, demonstrating that a property meets all the requirements of ORS 307.330, to be entitled to an exemption from assessment…