Ecumenical Ministries v. Department of Revenue

Full title: ECUMENICAL MINISTRIES OF OREGON, a non-profit corporation, Appellant, v…

Court: Oregon Supreme Court

Date published: Sep 23, 1993

858 P.2d 449 (Or. 1993)

858 P.2d 449

Opinion

OTC 3103; SC S39753

Argued and submitted September 2, 1993

Affirmed September 23, 1993

In Banc

Appeal from the Oregon Tax Court.^_

_ 12 OTR 302 (1992).

Carl N. Byers, Judge.

James T. Massey, Sisters, filed the briefs and argued the cause for appellant.

Ted E. Barbera, Assistant Attorney General, Salem, filed the brief and argued the cause for respondent. With him on the brief was Theodore R. Kulongoski, Attorney General, Salem.

PER CURIAM

The judgment of the Tax Court is affirmed.

PER CURIAM

In this direct appeal from a judgment of the Tax Court, the taxpayer challenges that court's affirmance of a property tax assessment on certain of taxpayer's real property. Ecumenical Ministries v. Dept. of Rev., 12 OTR 302 (1992). Taxpayer makes three assignments of error, all of which we have considered and found not to be well taken. A detailed discussion of them would not benefit bench or bar.¹

1 In this and in future cases on direct appeal from the Tax Court, where a detailed discussion of the issues involved would not benefit bench or bar, we shall issue brief opinions in a style like that of the present opinion. See Jones v. Dept. of Rev., 315 Or. 497, 847 P.2d 407 (1993) (disposing of case from the Tax Court in similar manner).

The judgment of the Tax Court is affirmed.