Opinion ID: 1209289
Heading Depth: 1
Heading Rank: 2

Heading: The ORS 307.145 exemption

Text: Plaintiff claims that the property was exempt under ORS 307.145(1), which provides: If not otherwise exempt by law, the day care facilities, schools, academies and student housing accommodations, owned or being purchased by incorporated eleemosynary institutions or by incorporated religious organizations, used exclusively by such institutions or organizations for or in immediate connection with educational purposes, are exempt from taxation. Once again we find from the evidence that neither the land nor the house was used exclusively for educational purposes. As mentioned, the members of the organization did use some parts of the house and land for religious and charitable purposes unrelated to education. Further, the house was used primarily for living quarters and the land was used for riding horses, other recreation, gardening and meditation. Plaintiff is not entitled to an exemption under ORS 307.145.