# Friendsview Manor v. State Tax Commission

> Oregon Supreme Court · May 17, 1967 · 247 Or. 94

URL: https://www.frixlaw.com/law-library/cases/9607501

## Case

- **Full name:** FRIENDSVIEW MANOR, Appellant, v. STATE TAX COMMISSION, Respondents
- **Court:** Oregon Supreme Court
- **Decided:** May 17, 1967
- **Citations:** 247 Or. 94; 427 P.2d 417; 420 P.2d 77
- **Precedential status:** Published
- **Opinion:** Concurrence by GrOODWIN
- **Judges:** Groodwin, McAllister, Perry, Sloan, Goodwin, Denecke, Holman, Lusk, O'Connell
- **Cited by:** 26 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9607501

## Opinion text

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).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9607501. Public record. Not legal advice.