Legal Opinion
Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of Revenue
Oregon Supreme Court
Decided August 5, 1986No. TC 2086; SC S31597PublishedCited by 33 opinions
1Opinion of the CourtGillette, J.
Taxpayer, Dove Lewis Memorial Emergency Veterinary Clinic, Inc., appeals from a judgment of the Oregon Tax Court denying its claim to a real property tax exemption for the tax year 1981-82.10 OTR 33 (1985). The Tax Court ruled that taxpayer was not entitled to the exemption because it did not qualify as a charitable corporation. Pursuant to ORS 305.445, we review anew upon the record to determine whether taypayer is a charitable corporation and thereby eligible for the tax exemption. We agree that it is not eligible and therefore affirm.
The relevant facts are as follows: In 1965, a group of…
2Cases cited10 opinions
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Corporation of the Sisters of Mercy v. Lane CountyOregon Supreme Court · 1927
- Hamilton v. Corvallis General Hospital Ass'nOregon Supreme Court · 1934
- Benton County v. AllenOregon Supreme Court · 1943
- Methodist Book Concern v. State Tax CommissionOregon Supreme Court · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- SW OR. PUB. DEF. SERVICES v. Dept. of Rev.Oregon Supreme Court · 1991
- YMCA v. Dept. of Rev.Oregon Supreme Court · 1989
- Southwestern Oregon Public Defender Services, Inc. v. Department of RevenueOregon Supreme Court · 1991
- Theatre West of Lincoln City, Ltd. v. Department of RevenueOregon Tax Court · 1993
- Corp. of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Department of RevenueOregon Tax Court · 1997
28 more not listed; retrieve them via the Exa API.