Opinion

Friendsview Manor v. State Tax Commission

  • 247 Or. 94
  • 427 P.2d 417
  • 420 P.2d 77
Court
Oregon Supreme Court
Filed
May 17, 1967
Status
Published
Author
GrOODWIN
On the bench
Groodwin, McAllister, Perry, Sloan, Goodwin, Denecke, Holman, Lusk, O'Connell
Cited by
26 cases
Authority
More cited than 6.7%

The opinion

GrOODWIN, J.,

specially concurring.

I concur in the holding that the self-supporting housing project described in the opinion is not entitled to exemption under ORS 307.130. But I do so because I do not believe that the use of tire property is a “charitable” use. The dissent contends that the property is used exclusively for a charitable purpose and the majority assumes that it is. In my view a scheme to provide an attractive living environment for a select class of self-supporting persons is commendable. But until the Legislative Assembly chooses to designate age of the occupants as a basis for treating such housing as an exempt charity, I would construe ORS 307.130 strictly against exemption. See Pape et al v. Title and Trust Co., 187 Or 175, 189 , 210 P2d 490 (1949).

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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