Legal Opinion
Mazamas v. Department of Revenue
Oregon Tax Court
Decided April 9, 1993No. TC 3294PublishedCited by 3 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff owns a lodge on leased United States Forest Service land. The lodge and its predecessors have been exempt from ad valorem taxation for many years. In 1990, the Clackamas County Assessor asked plaintiff to submit a current exemption application. After receiving the updated application, the assessor denied plaintiffs request for property tax exemption. On appeal to defendant, defendant affirmed the assessor.
ISSUES
1. Is plaintiff a charitable organization?
2. If plaintiff is a charitable organization, is the lodge actually and exclusively occupied or used in its…
2Cases cited3 opinions
- SW OR. PUB. DEF. SERVICES v. Dept. of Rev.Oregon Supreme Court · 1991
- Mercy Medical Center, Inc. v. Department of RevenueOregon Tax Court · 1992
- Oregon Stamp Society v. State Tax CommissionOregon Tax Court · 1963
3Cited by3 opinions
- Heiller v. Department of RevenueOregon Tax Court · 1997
- Natl. Assoc. of Soc. v. Mult. Cty. Ass., Tc-Md 091589b (or.tax 1-28-2011)Oregon Tax Court · 2011
- Raptor Center v. Lane County Assessor, Tc-Md 101269b (or.tax 9-12-2011)Oregon Tax Court · 2011