Washington County Assessor v. West Beaverton Congregation of Jehovah's Witnesses, Inc.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This case comes before the court for decision after trial. Both Plaintiff Washington County Assessor (the county) and Defendant West Beaverton Congregation of Jehovah’s Witnesses, Inc. (taxpayer), were represented by counsel.

II. FACTS

Taxpayer is a religious organization owning property in Washington County. Taxpayer’s property consists of a parking lot and two buildings: a house of worship (the Kingdom Hall) and a detached residence, which is approximately 1,000 square feet in size, and includes a garage, living and dining room, kitchen, bedroom,…