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EMANUEL LUTHERAN CHARITY BD. v. DEPARTMENT OF REV.

502 P.2d 251 (1972)

EMANUEL LUTHERAN CHARITY BOARD, a Corporation, Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon.

Decided October 27, 1972.

Attorney(s) appearing for the Case

Chester E. McCarty, Portland, argued the cause for appellant. On the briefs were McCarty & Swindells and Robert E. Nelson, Portland.

Theodore W. de Looze, Chief Tax Counsel, Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and Donald C. Seymour, Asst. Atty. Gen.

Before O'CONNELL, C.J., and McALLISTER, DENECKE, HOLMAN, TONGUE, and BRYSON, JJ.

McALLISTER, Justice.

The plaintiff, Emanuel Lutheran Charity Board, operates Emanuel Hospital in Portland. Plaintiff acquired certain real property for use in expanding its hospital facilities and claimed the property was exempt from taxation for the 1968-1969 tax year. The Department of Revenue ruled that the property was not exempt, the Tax Court affirmed, and plaintiff has appealed to this court. We affirm.

Most of the facts are stipulated. Emanuel is a...

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