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LANE TRANSIT DISTRICT v. PEACEHEALTH

OTC 4599; SC S51617.

121 P.3d 1138 (2005)

339 Or. 398

LANE TRANSIT DISTRICT, an Oregon Mass Transit District, Respondent, v. PEACEHEALTH, a non-profit corporation, Appellant, and Department of Revenue, a department of the State of Oregon, Defendant.

Supreme Court of Oregon, En Banc.

Decided September 29, 2005.

Attorney(s) appearing for the Case

Josephine H. Mooney, of Calkins & Calkins, Eugene, argued the cause and filed the briefs for appellant.

Joel S. DeVore, of Luvaas Cobb, Eugene, argued the cause and filed the brief for respondent.

KISTLER, J.

The legislature has authorized mass transit districts to impose a payroll tax on employers within the district. ORS 267.385(1). It also has provided that an organization is not an "employer" and thus not liable for the payroll tax if it is both exempt from taxation under IRC § 501(c)(3) and not a hospital. ORS 267.380(1)(b). In this case, the Tax Court concluded that, although defendant

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