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SOCIETY OF ST. V. DePAUL OF P., O. v. DEPT. OF REV.

537 P.2d 69 (1975)

SOCIETY OF ST. VINCENT DEPAUL OF PORTLAND, Oregon, Inc., an Oregon Corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided June 26, 1975.

Attorney(s) appearing for the Case

Eugene E. Feltz, Portland, argued the cause for appellant. With him on the brief were Steven H. Smith and Casey, Palmer, Feltz & Sherry.

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

McALLISTER, Justice.

In June 1972 plaintiff, the Society of St. Vincent DePaul of Portland, Oregon, Inc., acquired a building in Portland in which to carry on its benevolent and charitable activities and filed a claim for exemption from ad valorem property taxes for the tax year 1972-1973. The Multnomah County Department of Assessment and Taxation denied plaintiff's claim and on appeal the Oregon Tax Court affirmed. The plaintiff appeals from the judgment of the Tax...

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