Oregon Supreme Court May 17, 1967 (Friendsview Manor v. State Tax Commission)

GrOODWIN, J.,

specially concurring.

I concur in the holding that the self-supporting housing project described in the opinion is not entitled to exemption under ORS 307.130. But I do so because I do not believe that the use of tire property is a “charitable” use. The dissent contends that the property is used exclusively for a charitable purpose and the majority assumes that it is.