Multnomah School of Bible v. Multnomah County

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a residence occupied by two college employees was exempt because the employees were required to live on campus and their function was essential to the mission of the college
• granting exemption for a campus residence occupied by the school’s superintendent and his wife and by the school’s dining hall supervisor
• interpreting current law requiring that property be “actually and exclusively occupied or used” for such purposes; holding the property must be “reason- ably necessary” to accomplishment of organization’s prime purposes
• residence required to be on campus so superintendent and dining hall supervisor could fulfill their duties
• “It is the primary as distinguished from an incidental use that determines whether [property] is exempt from taxation.”
• superintendent and dining hall supervisor required by expediency to live in residence

Source: CourtListener parenthetical corpus (CC0).