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WORRELL v. DEPARTMENT OF REVENUE

579 P.2d 858 (1978)

282 Or. 531

Kim WORRELL, Assessor of Yamhill County, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, The Archdiocese of Portland in Oregon, Intervenor-Appellant.

Supreme Court of Oregon, Department 2.

Decided June 6, 1978.

Attorney(s) appearing for the Case

Eugene E. Feltz, of Casey, Palmer, Feltz & Sherry, Portland, argued the cause and filed the brief for intervenor-appellant.

Daryl S. Garrettson, Deputy Dist. Atty. (also Deputy County Counsel) McMinnville, argued the cause for respondent. On the brief was Robert S. Willoughby, County Legal Counsel, McMinnville.

Before DENECKE, C.J., HOWELL and BRYSON, JJ., and JOSEPH, J. Pro Tem.

PER CURIAM.

The sole issue is whether the intervenor, The Archdiocese of Portland, is entitled to its exemption from real property taxes on a convent and rectories in Yamhill County for one tax year.

Prior to the decision in Archdiocese of Portland v. Dept. of Rev., 5 OTR 111, aff'd 266 Or. 419, 513 P.2d 1137 (1972), these properties were not exempt. That decision held that property used for the advancement of religion...

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