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THEATRE WEST OF LINCOLN CITY v. DEPT. OF REV.

OTC 3317; SC S40516.

873 P.2d 1083 (1994)

319 Or. 114

THEATRE WEST OF LINCOLN CITY, LTD., an Oregon nonprofit corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided May 26, 1994.

Attorney(s) appearing for the Case

James C. Griggs, of Saalfeld, Griggs, Gorsuch, Alexander & Emerick, P.C., Salem, argued the cause and filed the briefs for appellant.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause and filed the brief for respondent. With him on the brief was Theodore Kulongoski, Atty. Gen., Salem.

Barbee B. Lyon, of Tonkon, Torp, Galen, Marmaduke & Booth, Portland, filed a brief for amicus curiae Oregon Arts Advocates Foundation.

GILLETTE, Justice.

In this tax case, we are called on to determine whether property owned by taxpayer Theatre West of Lincoln City, Ltd., is entitled to an exemption from ad valorem property taxation because taxpayer is a "literary institution," as that term is used in the ad valorem property tax exemption statute, ORS 307.130(1), set out post. The county assessor, the defendant Department of Revenue (the Department) and, finally, the Oregon Tax...

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