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Recent Developments in Oregon Regarding the Taxation of Church Property

An Oregon court ruled that a church's property was subject to tax because the church failed to timely appeal an assessor's decision to place it on the tax roll.

Oregon
State:
Key point. A church may lose its property tax exemption if it does not file a timely appeal of a tax assessor's decision to place it on the tax rolls-even if the property has been exempt for many years and clearly qualifies for exemption.
Key point. This case is of extraordinary importance to church leaders, and should be reviewed carefully.

An Oregon court ruled that a church's property was subject to tax because the church failed to timely appeal an assessor's decision to place it on the tax roll. Church leaders should carefully study this case to be sure that they do not inadvertently expose their church property to taxation. The facts of this case are unfortunate. A church for over fifty years owned property that was exempt from property taxation. Its 1.747 acres of land contains a church, parsonage, and parking lot. From 1963 to 1983 only the .23 acres containing the parsonage ...

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Posted:
  • March 2, 1998

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