Portland State Univ. v. Multnomah Co., Tc-Md 060824c (or.tax 1-29-2009)

ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT

This matter is before the court on cross-motions for partial summary judgment on the issue of whether Plaintiff qualifies for property tax exemption under ORS 307.130 as a charitable institution. Plaintiff is represented by Robert T. Manicke, Stoel Rives LLP. Defendant is represented by Jed R. Tomkins, Assistant County Counsel.

I. STATEMENT OF FACTS

Plaintiff seeks property tax exemption, as a charitable institution under ORS 307.130, for the personal property it owns and the real property it leases from Portland State University. The tax year at issue…