Oregon Tax Court January 10, 1997, TC 3984 (American Lung Association v. Department of Revenue)

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CARL N. BYERS, Judge.

This matter is before the court on plaintiffs Motion for Summary Judgment. The motion addresses the question of when a lease by a tax-exempt organization is “entered into” for purposes of timely filing an application for property tax exemption.

FACTS

The parties have stipulated the essential facts.