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IN THE OREGON TAX COURT
MAGISTRATE DIVISION
CLEVELAND CARE CENTERS, INC.,
Plaintiff,
v.
CLACKAMAS COUNTY ASSESSOR,
Defendant.
(TC-MD 011236C)

Plaintiff appealed Defendant's denial of a property tax exemption under ORS 307.330 for the 2001-02 tax year for an addition to an existing building and a new building at the same address. Plaintiff asked the court to find it complied with the filing requirements under ORS 307.340 and that additions to existing buildings can qualify for exemption. The court held than an addition to an existing building can be exempted under ORS 307.330 and that the requirement in ORS 307.340 of sufficient documentary proof does not require the applicant to fill out the application form in its entirety, but that certain minimal information is required to constitute an application and meet the sufficiency requirement.
Property Taxation - Exemption
1. ORS 307.330 provides a tax exemption to properties that are in the process of being constructed on the assessment date to produce income, provided that the building is not in use or occupancy on January 1 and has not been so used prior to January 1.
Property Taxation - Exemption
2. In the case of nonmanufacturing facilities, use or occupancy cannot take place for at least one year from the time construction begins.
Property Taxation - Exemption - Sufficiency of Documentary Proof
3. ORS 307.340 requires that the applicant provide to the assessor, on or before the April 1 filing deadline, "sufficient documentary proof that the property meets all of the conditions contained in ORS 307.330."
Property Taxation - Exemption - Scope
4. Statutory language providing exemption for "each new building or structure or addition to an existing building or structure" clearly encompasses additions to existing structures. ORS 307.330.
Property Taxation - Exemption - Deadline for Documentary Proof
5. Cancellation of assessment pursuant to ORS 307.330 cannot be allowed unless the documentary proof required by ORS 307.340 is filed on or before April 1.
Property Taxation - Exemption - Sufficiency Requirement
6. Rigid adherence to a policy of requiring every question to be answered on the application form for exemption under ORS 307.330 is unnecessary.
Property Taxation - Exemption -Sufficiency of Documentary Proof
7. The signature of a duly authorized agent on the application form is sufficient because ORS 307.340 does not specify who can or must sign the application.
Property Taxation - Exemption -Sufficiency of Documentary Proof
8. The statute requires an application for cancellation of assessment. Where cancellation is sought for two separate buildings on two separate but adjacent parcels identified by separate account numbers, an application identifying only one account number is not sufficient to constitute an application for exemption for the adjacent building.
Submitted on cross motions for summary judgement.
Carol Vogt Lavine, Portland, filed the motion for Plaintiff.
Susie L. Huva, Clackamas County Assistant County Counsel, Oregon City, filed the motion for Defendant.
Decision rendered in part for Plaintiff and in part for Defendant February 25, 2003.
DAN ROBINSON, Magistrate.
Plaintiff appeals Defendant's denial of a property tax exemption under ORS 307.330 for the 2001-02 tax year. The matter was submitted to the court on stipulated facts and cross motions for summary judgment. Plaintiff was represented by Carol Vogt Lavine, a Portland attorney. Defendant was represented by Susie L. Huva, Clackamas County Assistant County Counsel.
I. STATEMENT OF FACTS
The following stipulated facts are relevant to the court's determination. Plaintiff owns real property located in Clackamas County, Oregon, identified by the Clackamas County Tax Assessor by two separate property tax accounts, with two separate tax lot descriptions: Account 00407170, also known as 21E 35BC 03000 (Parcel 3000), and Account 00407161, also known as 21E 35BC 02900 (Parcel 2900). The two tax accounts share a single street address: 2330 Debok Road, West Linn, Oregon. Parcel 3000 originally included a 62-bed nursing facility. An 18-bed wing was added to the existing nursing facility and a 70-bed residential care facility was constructed on Parcel 2900. When the new wing was completed in January 2001, 18 patients from the original 62-bed facility were moved into the new wing. The remaining 44 patients were moved into the new residential care facility on Parcel 2900 until renovation of the pre

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Oregon Law