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ARCHDIOCESE OF PORTLAND v. DEPARTMENT OF REVENUE

513 P.2d 1137 (1973)

ARCHDIOCESE OF PORTLAND in Oregon, a Corporation, Respondent, v. DEPARTMENT OF REVENUE of the State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided September 10, 1973.

Attorney(s) appearing for the Case

Walter J. Apley, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the brief were Lee Johnson, Atty. Gen., and G.F. Bartz, Asst. Atty. Gen., Salem.

Eugene E. Feltz, Portland, argued the cause for respondent. On the brief were Casey, Palmer & Feltz, Portland.

PER CURIAM.

This is an appeal by defendant Department of Revenue from a judgment of the Oregon Tax Court in favor of plaintiff taxpayer. 5 OTR 111 (1972).

Plaintiff claims a tax exemption for the first story of a two-story building. This floor houses (1) printing facilities used to publish The Catholic Sentinel, a weekly newspaper to inform the members of the church of the teachings and work of the church; (2) the offices and library of the Chancery, a canon...

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