The Truck Stop v. Deschutes Cty. Assess., Tc-Md 090013c (or.tax 1-22-2010)

DECISION

This matter comes before the court on Defendant's motion to dismiss. At issue is whether The Truck Stop ("subject property") qualifies for religious exemption for the 2008-09 tax year under ORS 307.140.1

A telephone trial was held on September 1, 2009. Plaintiff is represented by Don Wells, President of The Truck Stop, and Defendant is represented by Tana West, Assessment Manager.

I. STATEMENT OF FACTS

A. Plaintiff's Organization and the Subject Property.

The subject property is located at 1331 NE 1st Street, Bend, Oregon, 97701. (Def's Ex A-1.) In early 2008, Don Wells, President of The…