Legal Opinion
First Evangelical United Brethren Church v. State Tax Commission
Oregon Tax Court
Decided April 4, 1963PublishedCited by 4 opinions
1Opinion of the Court
Decision for defendant rendered April 4, 1963. This suit is brought by the plaintiff to set aside the defendant's Opinion and Order No. VL 62-82 affirming the denial by the Board of Equalization of Marion County of a charitable exemption from ad valorem property taxes for the plaintiff's house of public worship under ORS 307.140.
Both parties acknowledge that the property in question is a house of public worship and is used exclusively for a purpose exempt under ORS 307.140. The facts of the case, as stipulated, were as follows:
At all times during the calendar year 1961 the plaintiff was a…
2Cases cited26 opinions
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
- Nordling v. JohnstonOregon Supreme Court · 1955
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Battle v. United StatesSupreme Court of the United States · 1908
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3Cited by4 opinions
- Foy v. CommissionOregon Tax Court · 1968
- Douglas County Assessor v. Department of RevenueOregon Tax Court · 1992
- Oregon Research Institute, Inc. v. Department of RevenueOregon Tax Court · 1971
- First Love Ministries v. Department of RevenueOregon Tax Court · 1991