Oregon Tax Court Grants Non-Profit Promoting Northwest Mountains, Forests Property Tax Exemption

The Oregon Tax Court granted summary judgment for a property tax exemption to a non-profit with a mission of bringing the public into the natural landscapes of the Northwest. The non-profit appealed the denial of an exemption in which the assessor concluded the non-profit lacked charity as its primary object. The Court looked to whether the property was actually and exclusively used by the non-profit in furtherance of its charitable purposes, since the assessor conceded in its motion that the non-profit was a charitable organization. The Court stated that the inquiry was not a mechanical tally of activities on or ...