could remain “available at all times to attend to the needs of the parish”). Where the proximity of the residence to the house of worship was not essential, but rather merely beneficial, to the advancement of religious purposes, the residence was held taxable. See German Apost. Christ. Church, 279 Or at 644-45 (parson not required to have “continuous presence near the house of worship” to fulfill his duties); Found, of Human Understanding, 301 Or at 263 (caretaker not required to live next to church to prevent vandalism and take phone calls). In the present matter, the county concedes that the office located within the residence is exempt under ORS 307.140 because it was reasonably necessary and primarily used to advance church purposes. See German Apost. Christ. Church, 279 Or at 644 (<HOLDING>); Washington County, 11 OTR at 252 (same).
holding that a warrant authorizing the search of a residence vehicles at the residence and all persons found in the residence was not overly broad given that search was limited to places were drugs or weapons might be found 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 office exempt where the rest of the residence was not holding residence means legal residence for will probate holding that a realestate appraisal was not a guarantee of the condition of the residence but a valuation of the residence and thus not a misrepresentation