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EMPLOYMENT DIV. v. ROGUE VALLEY YOUTH

ED 85-T-191; CA A41242; SC S34864.

770 P.2d 588 (1989)

307 Or. 490

IN THE MATTER OF THE TAX DEFICIENCY ASSESSMENT OF ROGUE VALLEY YOUTH FOR CHRIST. EMPLOYMENT DIVISION, Department of Human Resources, W.E. Hunter, Assistant Director for Employment, Petitioner On Review, v. ROGUE VALLEY YOUTH for Christ, Respondent On Review.

Supreme Court of Oregon, In Banc.

Decided March 7, 1989.

Attorney(s) appearing for the Case

Robert M. Atkinson, Asst. Atty. Gen., Salem, argued the cause for petitioner on review. With him on the petition were Dave Frohnmayer, Atty. Gen., and Virginia L. Linder, Sol. Gen., Salem.

Daniel C. Thorndike, of Blackhurst, Hornecker, Hassen & Thorndike, Medford, argued the cause and filed a response to the petition for respondent on review.

Kelly Clark, of Bouneff, Chally & Marshall, Portland, filed an amici curiae brief on behalf of Ecumenical Ministries of Oregon, Greater Portland Ass'n of Evangelicals, and Christian Legal Soc.

Mildred J. Carmack, of Schwabe, Williamson & Wyatt, Portland, filed an amici curiae brief on behalf of Nineteen Oregon Churches and The Christian Law Ass'n. With her on the brief was Robin S. Hom, of Gibbs & Craze, Burlingame, Cal.

Eugene E. Feltz and Joseph D. McDonald, of Palmer, Feltz, Sherry & Smith, Portland, filed an amici curiae brief on behalf of the Archdiocese of Portland in Oregon and the Diocese of Baker.

Hardy Myers, of Stoel, Rives, Boley, Jones & Grey, Portland, filed an amici curiae brief on behalf of the Archdiocese of Portland in Oregon and the Diocese of Baker. With him on the brief was Casey, Palmer & Feltz, Portland.

GILLETTE, Justice.

In this unemployment compensation taxation case, the Employment Division (Division) seeks to assess unemployment compensation taxes against all religious organizations, including churches, in spite of certain Oregon statutory language to the contrary. The Division claims that the statutory distinction between religious organizations that are churches and similar organizations that are not churches violates the Oregon Constitution.

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