GOLDEN WRIT OF GOD v. DEPT. OF REV.

OTC 1897; SC S31518.

713 P.2d 605 (1986)

300 Or. 479

The GOLDEN WRIT OF GOD, an Oregon Nonprofit Corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided January 28, 1986.


Attorney(s) appearing for the Case

Jan Arthur Bull, P.C., Salem, filed the brief for appellant and waived oral argument.

James C. Wallace, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

Before PETERSON, C.J., and LENT, LINDE, ROBERTS, CARSON and JONES, JJ.


JONES, Justice.

Plaintiff, Golden Writ of God, an Oregon nonprofit corporation, appeals from an Oregon Tax Court judgment denying its claim for a real property tax exemption for the tax year 1981-82. 9 OTR 474 (1984). Generally, under Oregon statutes, religious organizations are exempt from property taxes on church assets or property used for church-related activities. Is the Golden Writ of God entitled to tax exemption for...

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