# Friendsview Manor v. State Tax Commission

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

URL: https://www.frixlaw.com/law-library/cases/9607505

## 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:** On rehearing
- **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/9607505

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9607505. Public record. Not legal advice.