SKYLINE ASSEMBLY OF GOD v. DEPARTMENT OF REVENUE


545 P.2d 879 (1976)

SKYLINE ASSEMBLY OF GOD, an Oregon Non-Profit Corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided February 12, 1976.


Attorney(s) appearing for the Case

Willard Bodtker of Long, Bodtker & Post, Albany, argued the cause and filed a brief for appellant.

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Lee Johnson, Atty. Gen.


HOWELL, Justice.

Plaintiff contends it is exempt from real property taxes as a religious organization. The defendant contends plaintiff cannot secure the exemption because it failed to file a claim for the exemption with the county assessor. The Tax Court sustained a demurrer to plaintiff's complaint on the ground the complaint failed to state a cause of suit, and plaintiff appeals.

Plaintiff's complaint alleges that...

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