Legal Opinion
Heiller v. Department of Revenue
Oregon Tax Court
Decided July 1, 1997No. TC 4094Published
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff appeals from the denial of a 1996 property tax exemption for 33 acres of land. Plaintiff claims exemption for the land as a charitable or scientific use under ORS 307.130. The department found that plaintiffs organization is not a qualified organization and that the property was not used for exempt purposes.
FACTS
The subject property is located south of Cave Junction. Most of the surrounding land is used for rural residential home sites. Since 1969, either plaintiff or the Heiller Family Trust has owned the subject property. At one time, the owners tried to…
2Cases cited6 opinions
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of RevenueOregon Supreme Court · 1986
- Northwest Alliance for Market Equality v. Department of RevenueOregon Supreme Court · 1993
- Board of Publication of the Methodist Church v. State Tax CommissionOregon Supreme Court · 1964
- Mazamas v. Department of RevenueOregon Tax Court · 1993
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