Worrell v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiff, the County Assessor of Yamhill County, appealed from defendant’s Order No. VL 76-507, dated August 24, 1976, in which defendant rescinded its Order No. VL 76-441 and overruled plaintiff’s denial of property tax exemption for the tax year 1975-1976 with respect to certain real property, owned by the intervenor, designated in plaintiff’s records as Yamhill County Tax Lots 3556 P-94 (Sheridan), 4421 BD-7300 and 4421 BD-7400 (McMinnville).

The following facts have been stipulated by the parties:

"1. At all times hereinafter mentioned Intervenor was and now is a…