FOUND. OF HUMAN UNDERSTANDING v. D. OF REV.

OTC 1916, SC S30786.

722 P.2d 1 (1986)

301 Or. 254

FOUNDATION OF HUMAN UNDERSTANDING, Respondent/Cross-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant/Cross-Respondent.

Supreme Court of Oregon, In Banc.

Decided July 1, 1986.


Attorney(s) appearing for the Case

James C. Wallace, Asst. Atty. Gen., Salem, argued the cause for appellant/cross-respondent. With him on the briefs was Dave Frohnmayer, Atty. Gen., Salem.

Charles O. Porter, Eugene, argued the cause for respondent/cross-appellant. With him on the briefs was Albert P. Blaustein, Eugene.


LENT, Justice.

The issue is whether three parcels of real property owned by plaintiff Foundation of Human Understanding (Foundation) qualify for exemption from ad valorem taxation for the tax year 1981-82 as "houses of public worship" or "other additional buildings and property used solely for administration, education, literary, benevolent, charitable, entertainment and recreational purposes." ORS 307.140.1

The Foundation is a...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases