A skate park offering kids the opportunity to “hang-out together in a cool non-churchy environment” is not entitled to a religious organization real estate tax exemption, according to a Magistrate Division of the Oregon Tax Court, when it fails to show that religious use is the primary use of the property. A nonprofit 501(c)(3) organization leased an indoor skate park to use as an outreach center for youth groups. It claimed that there were religious services and that it collaborated with local pastors to create a place that youth groups could hang out. It said it planned to host youth group meetings during the week and concerts and movies on weekends. It claimed exemption as a “skate...