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FRIENDSVIEW MANOR v. STATE TAX COMMISSION

247 Or. 94 (1966)

420 P.2d 77

427 P.2d 417

FRIENDSVIEW MANOR, Appellant, v. STATE TAX COMMISSION, Respondents.

Supreme Court of Oregon.

Reargued April 3, 1967.

Affirmed November 16, 1966.

Petition for rehearing allowed February 14, 1967.

Former opinion adhered to May 17, 1967.

Attorney(s) appearing for the Case

Donald A. Schmechel, Seattle, Washington, argued the cause as amicus curiae in support of appellant, on behalf of American Association of Homes for the Aging. With him on the brief were Black, Kendall, Tremaine, Boothe & Higgins and Stewart Tremaine, Portland, and Wright, Innis, Simon & Todd and P. Cameron DeVore, Seattle, Washington.

William K. Shepherd, Portland, argued the cause for appellant. With him on the briefs was G. Bernhard Fedde, Portland.

Gerald F. Bartz, Assistant Attorney General, Salem, argued the cause for respondents. With him on the brief were Robert Y. Thornton, Attorney General, and Alfred B. Thomas, Assistant Attorney General, Salem.

Before McALLISTER, Chief Justice, and PERRY, SLOAN, GOODWIN, DENECKE, HOLMAN and LUSK, Justices.

AFFIRMED.

DENECKE, J.

The issue is whether Friendsview Manor, a retirement home, is a charitable institution and, therefore, exempt from real property taxation. The State Tax Commission found that it was not and the Tax Court affirmed such decision. 2 OTR 130 (1965). The Manor appeals.

ORS 307.130 provides:

"* * * the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall...

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