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CORPORATION OF PRESID. BISHOP, ETC v. DEPT. OF REV.

556 P.2d 685 (1976)

276 Or. 775

CORPORATION OF THE PRESIDING BISHOP OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided November 26, 1976.

Attorney(s) appearing for the Case

James H. Bean, Portland, argued the cause for appellant. With him on the brief were Lindsay, Nahstoll, Hart & Krause, Portland.

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Lee Johnson, Atty. Gen., Salem.

TONGUE, Justice.

This is an appeal from a decision by the Tax Court that a 540-acre farm owned and operated by plaintiff in Marion County is not entitled to exemption from ad valorem property taxation under ORS 307.130(1)1 and 307.140(1)2 as property of a religious and charitable organization.

Plaintiff contends that "there is no evidence in the record which supports the Tax Court's conclusion that...

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