HOUSE OF GOOD SHEPHERD v. DEPT. OF REV.

Nos. TC 1853; SC S31277.

710 P.2d 778 (1985)

300 Or. 340

The HOUSE OF GOOD SHEPHERD, an Oregon Non-Profit Corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided December 3, 1985.


Attorney(s) appearing for the Case

Eugene E. Feltz, Portland, argued the cause for appellant. With him on brief were Joseph D. McDonald and Palmer, Feltz, Sherry & Smith.

Gerald F. Bartz, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on brief was Dave Frohnmayer, Atty. Gen.


LENT, Justice.

The issue is whether a building owned by an incorporated religious organization and housing members of the organization, who live communally by the dictates of their religion, is exempt from real property taxation as property owned by a charitable institution "actually and exclusively occupied or used in the * * * charitable * * * work carried on by" the institution, ORS 307.130, or as "property used solely for * * * charitable * * * purposes by" the...

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