personal benefit to the religious leader of the church will not defeat the exemption, provided that use consistent with a shown necessity is proved. * # * * “The requirement of ‘used solely’ in the statute pertains to the character and not the amount of use. Infrequent use of property may indicate in part that such utilization is not reasonably necessary for the advancement of church aims.” Id. at 643, 645 (citation omitted). It is possible that only some parts of an organization’s property, or even parts of a single building, are exempt, while other parts are not. ORS 307.140(1); see also Golden Writ of God v. Dept. of Rev., 300 Or 479, 483-87, 713 P2d 605 (1986) (describing rule and holding one parcel exempt and others taxable); German Apost. Christ. Church, 279 Or at 644-45 (<HOLDING>). There is no shortage of cases construing ORS
holding an office exempt and the rest of the residence taxable recognizing that a prosecutors office is an entity and that information in the possession of one attorney in the office must be attributed to the office as a whole holding that an employee had a legitimate expectation of privacy in his office even though the papers seized from the office were not the property of the employee holding residence means legal residence for will probate holding a parsonage taxable where the use of the property to accomplish religious purposes was only incidental or secondary to the primary purpose of providing a residence for the pastor and his family