Opinion ID: 2603509
Heading Depth: 1
Heading Rank: 2

Heading: primary use of properties

Text: The Department asserts that the properties are not put to any charitable uses. By charitable uses the Department appears to mean provision of room and board at the ranch at no expense, or distribution of free religious materials. However, charity is not so narrowly defined. We have recently reaffirmed that the advancement of religion is a charitable purpose, at least when it takes the form of adherence to religious tenets, and property used primarily for this purpose can be exempt from taxation. House of Good Shepherd v. Dept. of Rev., 300 Or. 340, 710 P.2d 778 (1985). In that case we allowed an exemption for a convent wherein an order of Catholic nuns lived and prayed communally in accordance with the tenets of their religion. We agreed with the taxpayer that [a] religion may be advanced by communal living in an atmosphere of prayer and adherence to canon law. 300 Or. at 344, 710 P.2d 778. [6] We turn to the specific uses taxpayer makes of the properties at issue.