Roman Catholic Bishop of Diocese of Baker v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiff is a corporation sole, a nonprofit corporation under the provisions of ORS 61.055. It appeals from the defendant’s Order No. VL 80-375, dated September 12, 1980. The question presented is whether certain land within the boundaries of the Umatilla Indian Reservation is entitled to exemption from taxation.

The property is identified in the records of the County Assessor of Umatilla County as Account No. 2N33 7700 (116.58 acres), No. 2N33 8000 (37 acres) and 2N34 101 (98.1 acres). It is known as St. Andrew’s Mission and formerly was the site of a school as…