Korean Bethel Presbyterian v. Wash. County, Tc-Md 070015d (or.tax 1-4-2008)

DECISION

Plaintiff appeals Defendant's partial denial of its exemption application. A trial was held in the Oregon Tax Courtroom, Salem, Oregon, on November 8, 2007. Rocky Losli (Losli) appeared and testified on behalf of Plaintiff. Elder Hyun Joo Lee (Elder Lee) testified on behalf of Plaintiff. Jacquilyn Saito-Moore, Assistant County Counsel, appeared on behalf of Defendant. Betty O'Rourke, (O'Rourke), Senior Administrative Specialist, testified on behalf of Defendant. This matter is ready for decision.

I. STATEMENT OF FACTS

In October 2005, Plaintiff was gifted a parcel of land adjacent to…