POLK COUNTY v. DEPARTMENT OF REVENUE, and CAPITAL MANOR, INC., Intervenor TC 4226.In the Oregon Tax Court. Decided May 6, 1999. PROPERTY TAXATION — SPECIAL VALUATION — NONPROFIT HOUSING FOR THEELEDERY 1. ORS 308.490 declares that when determining the real market value of homes for the elderly, run by nonprofit corporations, it is not appropriate […]
