COOS COUNTY ASSESSOR v. DEPARTMENT OF REVENUE and EVERGREEN COURT FOR RETIREMENT LIVING, INC., Intervenor TC 4215In the Oregon Tax Court. April 3, 1998 Property taxation — Personal property — Exemption 1. Tangible personal property used for “personal use, benefit or enjoyment” is exempt from taxation. ORS 307.190 (1) Property taxation — Personal property — […]