Court Opinion

ID: 9607501
Source: CourtListenerOpinion
Date Created: 2023-08-22 02:59:18.411002+00
Date Added: 2024-06-11T18:02:39.256886
License: Public Domain

GrOODWIN, J.,
specially concurring.
I concur in the holding that the self-supporting housing project described in the opinion is not entitled to exemption under ORS 307.130. But I do so because I do not believe that the use of tire property is a “charitable” use. The dissent contends that the property is used exclusively for a charitable purpose and the majority assumes that it is. In my view a scheme to provide an attractive living environment for a select class of self-supporting persons is commendable. But until the Legislative Assembly chooses to designate age of the occupants as a basis for treating such housing as an exempt charity, I would construe ORS 307.130 strictly against exemption. See Pape et al v. Title and Trust Co., 187 Or 175, 189, 210 P2d 490 (1949).