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YMCA v. DEPT. OF REV.

OTC 2717; SC S35831.

784 P.2d 1086 (1989)

308 Or. 644

THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF COLUMBIA-WILLAMETTE, an Oregon Non-Profit, Charitable Corporation, Appellant, v. DEPARTMENT OF REVENUE, an Agency of the State of Oregon, Respondent, and the Court Club, Inc., an Oregon Corporation, and Northwest Alliance for Market Equality, an Unincorporated Association, Respondents.

Supreme Court of Oregon.

Decided December 28, 1989.

Reconsideration Denied February 6, 1990.

Attorney(s) appearing for the Case

Thomas H. Tongue and G. Kenneth Shiroishi, Portland, argued the cause for appellant. With them on the briefs were Jeffrey F. Nudelman and Dunn, Carney, Allen, Higgins & Tongue, Portland.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondent, Dept. of Revenue. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

Michael J. Morris, Portland, argued the cause and filed the brief for respondents, The Court Club, Inc. and Northwest Alliance For Market Equality.

Arno H. Denecke, Salem, filed a brief on behalf of amicus curiae The Oregon Cluster of YMCAs.

Before PETERSON, C.J., LINDE, JONES, GILLETTE, VAN HOOMISSEN, FADELEY, JJ., and CAMPBELL, J., Pro Tem.

FADELEY, Justice.

This appeal from the decision of the Oregon Tax Court turns on the meaning of the word "charitable" in the property tax exemption statutes. ORS 307.130(1)(a) provides in part:

"[T]he following property owned or being purchased by incorporated * * * charitable * * * institutions shall be exempt from taxation: (a) * * * only such real or personal property * * * as is actually and exclusively occupied or used in * * * charitable ...

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