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METHODIST HOMES, INC. v. STATE TAX COM.

226 Or. 298 (1961)

360 P.2d 293

OREGON METHODIST HOMES, INC., WILLAMETTE VIEW MANOR, INC. v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed March 1, 1961.

Attorney(s) appearing for the Case

Paul R. Biggs, Oregon City, and Cleveland C. Cory, Portland, argued the cause for appellants. With Mr. Biggs on the briefs were John O. Sheldahl, Oregon City, and Hart, Rockwood, Davies, Biggs and Strayer, Portland.

Richard Rink, Assistant Attorney General, Salem, argued the cause for respondents. With him on the brief were Robert Y. Thornton, Attorney General, Salem, and Winston L. Bradshaw, District Attorney, Oregon City.

Before McALLISTER, Chief Justice, and ROSSMAN, WARNER, SLOAN, O'CONNELL, GOODWIN and HOWELL, Justices.

AFFIRMED.

WARNER, J.

Petitioner Oregon Methodist Homes, Inc., commenced this proceeding in the Circuit Court for Clackamas County pursuant to ORS 306.545 to obtain a review of an order of the State Tax Commission, made May 1, 1958, confirming the action of the County Assessor for Clackamas County, in placing certain property of petitioner on the tax rolls of that county for the 1957-1958 tax year and denying petitioner's claim of exemption as a charitable...

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