Legal Opinion
Roman Catholic Archdiocese of the Archbishop v. Department of Revenue
Oregon Tax Court
Decided January 18, 1995No. TC 3561PublishedCited by 1 opinion
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff appeals department’s Opinion and Order No. 90-3274, which concluded that a rectory building is only 50 percent exempt from taxation for 1989-90 and subsequent tax years.
FACTUAL BACKGROUND
The property at issue, Marion County Account No. 74350-190, is the rectory of St. Edward’s Catholic Parish in Keizer. The rectory is owned by plaintiff, an Oregon nonprofit corporation and the local agency of the Roman Catholic Church. The rectory consists of a living room, kitchen, three bedrooms, two bathrooms, and a three-room addition which was originally used as the parish…
2Cases cited4 opinions
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- German Apostolic Christian Church v. Department of RevenueOregon Supreme Court · 1977
- House of Good Shepherd v. Department of RevenueOregon Supreme Court · 1985
- Washington County v. Dept. of Rev.Oregon Tax Court · 1989
3Cited by1 opinion
- Washington County Assessor v. West Beaverton Congregation of Jehovah's Witnesses, Inc.Oregon Tax Court · 2006