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GERMAN APOSTOLIC CH. CHURCH v. DEPT. OF REVENUE

569 P.2d 596 (1977)

279 Or. 637

GERMAN APOSTOLIC CHRISTIAN CHURCH, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided September 27, 1977.

Attorney(s) appearing for the Case

R.W. PicKell, Salem, argued the cause and submitted a brief for appellant.

Walter J. Apley, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James Redden, Atty. Gen., Salem.

Before HOLMAN, P.J., and TONGUE, HOWELL, BRYSON, LENT and LINDE, JJ.

LENT, Justice.

We review de novo (ORS 305.445) in this case the determination of the Tax Court that certain portions of a building owned by a church are not exempt from ad valorem property taxes under ORS 307.140.

Plaintiff is a nonprofit religious corporation. It owns a 2 1/2-acre parcel near Silverton, Oregon, upon which the church building sits. The congregation is small, consisting of about 60 members in the Portland and Silverton area. Other members of...

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