Southern Oregon Health Service, Inc. v. Commission

Edward H. Howell, Judge.

The tax commission rejected plaintiff’s claim for an exemption from corporate excise taxes and refused to- grant a refund for taxes paid for the years 1962 through 1966. Plaintiff appealed.

The plaintiff, organized as a nonprofit corporation since 1961, provides health and accident insurance to its members. It has offices in Grants Pass, Roseburg and Medford.

The issue is whether plaintiff qualifies for an exemption under ORS 317.080(8) which exempts certain organizations from corporate excise taxes. Among the exempt organizations are:

“(8) Farmers’ or other mutual hail,…