NORTHWEST MEDICAL LAB. v. GOOD SAMARITAN HOSP.

OTC 2271, 2606, 2607, SC S35293 (Control), S35294, S35295.

786 P.2d 718 (1990)

309 Or. 262

NORTHWEST MEDICAL LABORATORIES, Inc., an Oregon Corporation, Appellant, v. GOOD SAMARITAN HOSPITAL AND MEDICAL CENTER, an Oregon Nonprofit Corporation, Providence Medical Center, an Oregon Nonprofit Corporation, Portland Adventist Center, an Oregon Nonprofit Corporation, Emanuel Hospital, an Oregon Nonprofit Corporation, Metropolitan Hospitals, Inc., an Oregon Nonprofit Corporation, and James P. Wilcox, Multnomah County Tax Assessor, or His Successor in Office, Respondents. Northwest Medical Laboratories, Inc., an Oregon Corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent, Good Samaritan Hospital and Medical Center and Providence Medical Center, Intervenors-Respondents. Northwest Medical Laboratories, Inc., an Oregon Corporation, Appellant, v. HEALTHLINK, an Oregon Nonprofit Corporation, and C.R. Sheffield, Multnomah County Tax Assessor, Respondents.

Supreme Court of Oregon, In Banc.

Decided January 31, 1990.

Reconsideration Denied April 9, 1990.


Attorney(s) appearing for the Case

Michael J. Morris, of Bennett, Hartman, Tauman & Reynolds, P.C., Portland, argued the cause and filed the briefs for appellant.

James H. Clarke, of Spears, Lubersky, Bledsoe, Anderson, Young & Hilliard, Portland, argued the cause for respondents Emanuel Hosp., Metropolitan Hospitals, Inc., and HealthLink. On the brief was Thomas W. Sondag, Portland.

Ridgway K. Foley, Jr., of Schwabe, Williamson & Wyatt, Portland, argued the cause for respondent Good Samaritan Hosp. and Medical Center. With him on the brief were James M. Finn and Elizabeth Duncan Ryan, Portland.

William R. Knuths, of Miller, Nash, Wiener, Hager & Carlsen, Portland, filed the brief for respondent Providence Medical Center.

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

No appearance for respondents Portland Adventist Center, James P. Wilcox, and C.R. Sheffield.


PETERSON, Chief Justice.

This case concerns three related property tax appeals. The principal question is whether a person other than the property owner has standing to dispute the exemption of the property owner's real or personal property from taxation.

The defendants in these actions are: Good Samaritan Hospital and Medical Center (Good Samaritan), Providence Medical Center (Providence), Portland Adventist Center (Adventist), Emanuel Hospital (Emanuel)...

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