Certain child care facilities, schools and student housing
Source:
Section 307.145 — Certain child care facilities, schools and student housing, https://www.oregonlegislature.gov/bills_laws/ors/ors307.html.
Notes of Decisions
Exemption must be granted once the “educational purposes” of the statute are proved under the direction and ownership of an incorporated religious organization. Christian Pre-School v. Dept. of Rev., 5 OTR 8 (1972)
Where finding from evidence was that neither land nor house was used exclusively for educational purposes, though members of organization did use some parts of house and land for religious and charitable purposes, organization was not entitled to exemption under this section. Golden Writ of God v. Dept. of Rev., 300 Or 479, 713 P2d 605 (1986)
Where property can be used in unimproved state, availability as play or exploration area during recess is sufficient school-connected use. The International School v. Dept. of Rev., 13 OTR 220 (1995)
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