Oregon Tax Court October 21, 1992, TC 3213 (Mercy Medical Center, Inc. v. Department of Revenue)

CARL N. BYERS, Judge.

This matter is before the court on Cross Motions for Summary Judgment. The issue is whether the gift shop area in plaintiffs hospital is subject to property taxation. Defendant concedes plaintiff is a charitable organization entitled to claim exemption under ORS 307.130. Exemption of the remainder of plaintiffs hospital is not disputed.