The opinion
ON PETITION FOR REHEARING
*128 Before Perry, Chief Justice, and McAllister, Sloan, O’Connell, Goodwin, Denecke and Lusk, Justices.
PER CURIAM.
A majority of the court joined in a decision affirming the Tax Court and holding that Friendsview Manor is not entitled to the charitable exemption from ad valorem taxes. Friendsview Manor v. State Tax Com., 247 Or 94 , 420 P2d 77 (1966).
Plaintiff’s petition for rehearing was granted and we heard additional oral argument.
The court adheres to its former decision.
Perry, C. J., and McAllister and Sloan, JJ., adhere to the views expressed in their dissent.