Unity v. Multnomah County Asse., Tc-Md 100368b (or.tax 2-22-2011)

DECISION

Plaintiff appeals Defendant's denial of its application for property tax exemption for the tax year 2009-10. The matter is before the court on written submissions.

I. STATEMENT OF FACTS

On June 15, 2010, the parties filed "Points of Agreement. Plaintiff is a non-profit organization that is "organized and operated exclusively for religious and educational purposes." (Points of Agreement at 1.) The subject property at issue was purchased by Plaintiff on October 29, 2009, and is located at 205 SE 181st Avenue, Gresham, Oregon. (Id.). On November 25, within 30 days of purchase, Plaintiff…