Theatre West of Lincoln City, Ltd. v. Department of Revenue

In this tax case, we are called on to determine whether property owned by taxpayer Theatre West of Lincoln City, Ltd., is entitled to an exemption from ad valorem property taxation because taxpayer is a “literary institution,” as that term is used in the ad valorem property tax exemption statute, ORS 307.130(1), set out post. The county assessor, the defendant Department of Revenue (the Department) and, finally, the Oregon Tax Court all held that taxpayer was not exempt. Theatre West of Lincoln City, Ltd. v. Dept. of Rev., 12 OTR 479 (1993). Taxpayer appeals that ruling to this court. On de…