First Love Ministries v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on cross-motions for summary judgment. The parties have stipulated the facts and submitted briefs in support of their positions.

The facts are: Prior to March 2, 1989, the subject property was owned by Faith Presbyterian Church (Faith) and was used for religious purposes. So owned and used, the property was exempt from taxation under ORS 307.140. Plaintiff is an incorporated religious organization formed for charitable purposes and exempt from federal income tax since its inception on February 9, 1989. On March 2, 1989, plaintiff entered…