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ALBANY GENERAL HOSPITAL v. DEPT. OF REVENUE

561 P.2d 1029 (1977)

277 Or. 727

ALBANY GENERAL HOSPITAL, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided March 24, 1977.

Attorney(s) appearing for the Case

Gary E. Norman of Scott & Norman, Albany, argued the cause and filed a brief for appellant.

Theodore de Looze, Chief Tax Counsel, Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and James D. Manary, Asst. Atty. Gen., Salem.

PER CURIAM.

Plaintiff hospital conducts its charitable operation on a block of land upon which is located a building being used for its current operation. On the same block of land is another building, which plaintiff ceased using and which it leases to Linn County, wherein are conducted the county's health department, alcohol detoxification unit, preschool inoculation program, and various clinics including one for venereal disease control. Because of the lease to...

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