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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