![]() He testified that Recovery Support is available to all patients who complete intensive outpatient treatment. Dyer testified that intensive outpatient treatment is nine hours per week for 10 weeks. He testified that, depending on the patient s needs, a patient may receive intensive outpatient treatment following residential treatment or may receive intensive outpatient treatment only. ![]() (Ptfs Ex 12 at 1.) Dyer testified that intensive outpatient treatment is available at all of Plaintiffs facilities. Plaintiffs brochure states that admission to the detox and residential programs at the Eugene facility can be coordinated through the Portland Clinics. ![]() (Ptfs Ex 12 at 1-2.) He testified that the residential treatment and detox programs are available only at Plaintiffs Eugene facility. (Ptfs Ex 7.) Dyer testified that Plaintiffs provide addiction treatment services including a 21- or 28-day residential treatment program, an Intensive Outpatient treatment program, Medically Managed Withdrawal (detox), and a Recovery Support program. (Ptfs Ex 12 at 2.) He testified that the subject property is owned by Serenity Lane Health Services, a real estate holding company, and leased to Serenity Lane, Inc., an addiction treatment service provider. STATEMENT OF FACTS Dyer testified that Plaintiffs operate nine outpatient facilities in Oregon, one of which is the subject property located on Barbur Boulevard in Portland. Defendant objected to and the court excluded those exhibits. Plaintiffs offered exhibits that were not timely exchanged under Tax Court Rule-Magistrate Division 10 C. Plaintiffs Exhibits 1 to12 were received without objection. Kandra, Assistant County Attorney, appeared on behalf of Defendant. Mike Dyer (Dyer), President and CEO of Serenity Lane, and Ed Whitelaw (Whitelaw), ECO Northwest Consultant and University of Oregon Professor Emeritus of Economics, testified on behalf of Plaintiffs. Percell, Attorney at Law, appeared on behalf of Plaintiffs. A trial was held in the Oregon Tax Courtroom on June 3, 2014, in Salem, Oregon. ![]() Plaintiffs appeal Defendant s exemption denial letter dated September 19, 2011, for the 2011-12 tax year. The court s Final Decision incorporates its Decision without change and includes the court s analysis and determination of Plaintiffs request for costs and disbursements in section III. This matter is now ready for the court s Final Decision. As of the date of this Final Decision, Defendant has not filed a written objection or any other response to Plaintiffs Statement of Costs and Disbursements. Plaintiffs filed a Statement for Costs and Disbursements on July 25, 2014. ) ) ) ) ) ) ) ) ) ) TC-MD 111141N FINAL DECISION On July 10, 2014, the court entered its Decision in the above-entitled matter. and SERENITY LANE HEALTH SERVICES, Plaintiffs, v. IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax SERENITY LANE, INC. ![]()
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