Oregon Court Lacks Authority to Correct Procedural Error, Grant Exemption to Low-Income Housing

摘要

The Oregon Tax Court, Magistrate Division, denied an appeal for a property tax exemption from the nonprofit owner of low-income housing properties, holding that it has no authority to correct a procedural error which put the properties on the tax roll. (Portland Community Reinvestment Initiatives, Inc. v. Multnomah County Assessor, TC-MD 091616C, 2011 WL 590392 (Or.Tax Magistrate DivJ, February 18, 2011) The statutory framework for the nonprofit corporation low-income housing tax exemption is outlined in ORS 307.540 through 307.548. Under ORS 307.545, a corporation seeking the exemption must file an application on an annual basis.