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ROGUE VALLEY MANOR v. TAX COMM.

244 Or. 571 (1966)

419 P.2d 422

ROGUE VALLEY MANOR v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed October 26, 1966.

Attorney(s) appearing for the Case

Sidney E. Ainsworth, Ashland, argued the cause for appellant. With him on the brief was Donald M. Pinnock, Ashland.

Gerald F. Bartz, Assistant Attorney General, Salem, argued the cause for respondents. With him on the brief was Alfred B. Thomas, Assistant Attorney General, Salem.

Before McALLISTER, Chief Justice, and PERRY, O'CONNELL, DENECKE and REDDING, Justices.

AFFIRMED.

PER CURIAM.

We affirm the ruling of the Oregon Tax Court and adopt its opinion, which is as follows:

"Plaintiff filed this suit to reduce the amount of ad valorem real property taxes assessed against plaintiff for the tax year 1964-65. "Plaintiff, Rogue Valley Manor, is an Oregon nonprofit corporation owning and operating a retirement home in Medford, Oregon. The building, an outstanding and impressive structure, is located on...

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