Oregon Tax Court February 18, 1998, TC 4114 (Archdiocese of Portland v. Department of Revenue)

CARL N. BYERS, Judge.

Plaintiff appeals from the denial of a property tax exemption for a caretaker’s cabin at its summer youth camp. There is no dispute of material fact and the matter is before the court on Plaintiffs Motion for Summary Judgment.

FACTS

Plaintiff owns a summer youth camp of approximately 240 acres located 45 miles east of Portland in the foothills of Mt. Hood.