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WASHINGTON COUNTY ASSESSOR v. CHRIST GOSPEL CHURCH

TC 5169.

21 OTR 452 (2014)

WASHINGTON COUNTY ASSESSOR, Plaintiff, v. CHRIST GOSPEL CHURCH OF PORTLAND, Defendant.

Tax Court of Oregon, Regular Division.

July 29, 2014.

Attorney(s) appearing for the Case

Brad Anderson , Washington County Counsel, Hillsboro, filed the motion and argued the cause for Plaintiff (the county).

Elisabeth S. Shellan , Stoel Rives LLP, Portland, filed the cross-motion and argued the cause for Defendant (taxpayer).

Decision for Defendant rendered July 29, 2014.

I. INTRODUCTION

This property tax exemption case is before the court on cross-motions for summary judgment filed by Plaintiff (the county) and Defendant (taxpayer). The facts are established by a stipulation of the parties. The year in question is the 2010-11 tax year.

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