Mercy Medical Center, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on Cross Motions for Summary Judgment. The issue is whether the gift shop area in plaintiffs hospital is subject to property taxation. Defendant concedes plaintiff is a charitable organization entitled to claim exemption under ORS 307.130. Exemption of the remainder of plaintiffs hospital is not disputed. The Douglas County Assessor disallowed the exemption only for the gift shop. After hearing, defendant, in its Opinion and Order No. 90-3878, sustained the denial and plaintiff appealed.

The relevant portion of ORS 307.130(1) provides:

“Upon…