Legal Opinion
Southwestern Oregon Public Defender Services, Inc. v. Department of Revenue
Oregon Tax Court
Decided April 4, 1990No. TC 2862PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
The assessor denied plaintiff a tax exemption for its personal property for 1987-88. Plaintiff appealed to defendant. By Opinion and Order No. 87-3362 defendant also denied the exemption. Plaintiff now seeks de novo review in this court.
The parties stipulated to the facts and filed cross-motions for summary judgment.
Plaintiff is a nonprofit corporation 1 providing legal services to indigent persons, most of whom have been accused of crimes. Plaintiff receives no compensation or fees of any kind from its indigent clients. The State Court Administrator (SCA) of the Oregon…
2Cases cited15 opinions
- Gideon v. WainwrightSupreme Court of the United States · 1963
- Gideon v. WainwrightSupreme Court of the United States · 1963
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Corporation of the Sisters of Mercy v. Lane CountyOregon Supreme Court · 1927
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- SW OR. PUB. DEF. SERVICES v. Dept. of Rev.Oregon Supreme Court · 1991
- Southwestern Oregon Public Defender Services, Inc. v. Department of RevenueOregon Supreme Court · 1991