N.A.M.E. v. DEPARTMENT OF REVENUE

OTC 3236; SC S39926.

862 P.2d 1300 (1993)

318 Or. 129

NORTHWEST ALLIANCE FOR MARKET EQUALITY, an unincorporated association, Appellant/Cross-Respondent, v. DEPARTMENT OF REVENUE, an agency of the State of Oregon, Respondent/Cross-Appellant, and The Young Men's Christian Association of the Columbia-Willamette, an Oregon non-profit corporation, Intervenor-Respondent/Cross-Appellant.

Supreme Court of Oregon.

Decided December 9, 1993.


Attorney(s) appearing for the Case

Michael J. Morris, of Bennett & Hartman, Portland, argued the cause and filed the brief for appellant/cross-respondent Northwest Alliance for Market Equality.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondent/cross-appellant Dept. of Revenue. With him on the briefs was Theodore R. Kulongoski, Atty. Gen., Salem.

Thomas H. Tongue, of Dunn, Carney, Allen, Higgins & Tongue, Portland, argued the cause for respondent/cross-appellant The Young Men's Christian Ass'n of the Columbia-Willamette. With him on the briefs was Jeffrey F. Nudelman.


GRABER, Justice.

This is an ad valorem tax case, which we resolve on jurisdictional grounds.

The Multnomah County Division of Assessment and Taxation denied an application by the Young Men's Christian Association of the Columbia-Willamette (YMCA-CW) for an exemption from property taxes of its Metro Family YMCA facility, for tax years 1987-88 through 1990-91. YMCA-CW appealed to the Department of Revenue (Department...

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