Friends of Library bookstore denied exemption from real estate tax

A “friends of the library” in Oregon is a charitable organization, but its bookstore is not exempt from real estate tax because the primary use of the property is for the sale of used books, which is not a charitable activity, the Oregon Tax Court has ruled. It has affirmed a Magistrate Division decision denying exemption to a property utilized by The New Friends of the Beaverton City Library to raise funds for the Library.

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Friends of Library bookstore denied exemption from real estate tax

Friends of Library bookstore denied exemption from real estate tax