Every society organized or licensed under this chapter is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal and school tax, other than taxes on real estate and office equipment.
ORS 748.414
Applied in 11 court decisions — leading case Southwestern Oregon Public Defender Services, Inc. v. Department of Revenue (1991)
Most recently applied in 22 Or. Tax 349 - YU Contemporary, Inc. I v. Dept. of Rev. (February 2017)
1987 c.490 §24
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.