KIWANIS CLUB v. DEPT. OF REV., 12 OTR 318 (1992)

KIWANIS CLUB OF LINCOLN CITY, a nonprofit corporation v. DEPARTMENT OF REVENUE TC 3240In the Oregon Tax Court. October 23, 1992. Property taxation — Exempt property — Retail store 1. A retail store will qualify for property tax exemption if it is a rehabilitation facility or part of a welfare program where the inventory is […]

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