Legal Opinion
Foundation of Human Understanding v. Department of Revenue
Oregon Supreme Court
Decided July 1, 1986No. OTC 1916, SC S30786PublishedCited by 13 opinions
1Opinion of the CourtLent, J.
The issue is whether three parcels of real property owned by plaintiff Foundation of Human Understanding (Foundation) qualify for exemption from ad valorem taxation for the tax year 1981-82 as “houses of public worship” or “other additional buildings and property used solely for administration, education, literary, benevolent, charitable, entertainment and recreational purposes.” ORS 307.140.
The Foundation is a corporation organized in 1963 under the laws of California as a nonprofit corporation. In 1972 the Foundation became a church and amended its articles of incorporation accordingly. The…
2Cases cited12 opinions
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Corporation of the Sisters of Mercy v. Lane CountyOregon Supreme Court · 1927
- Benton County v. AllenOregon Supreme Court · 1943
- German Apostolic Christian Church v. Department of RevenueOregon Supreme Court · 1977
- Archdiocese of Portland v. Department of RevenueOregon Tax Court · 1972
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of RevenueOregon Supreme Court · 1986
- Supervisor of Assessments v. KeelerCourt of Appeals of Maryland · 2001
- Benedictine Sisters of the Sacred Heart v. Department of RevenueAppellate Court of Illinois · 1987
- Washington County Assessor v. West Beaverton Congregation of Jehovah's Witnesses, Inc.Oregon Tax Court · 2006
- Young Men's Christian Ass'n v. Department of RevenueOregon Tax Court · 1988
8 more not listed; retrieve them via the Exa API.