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. pp ,• f November 06,2019 Marion County 'O Board of Property Tax Appeals a t'rl do Marion County Clerk r`) PO Box 14500 A f?1 Salem,OR 97309 co Re: Property R63156 Dear Board Members, I expect that the nature of this appeal is not customary. We are not appealing property values; we are appealing, as a tax-exempt 501(cx3)not-for-profit religious entity the non-farm deferral tax that we are being assessed. Enclosed is a letter from the Marion County Assessor's Office,dated July 15,2019,verifying the exemption of the subject property. In subsequent phone conversations with Ms. Daun,the exemption is for the entire property, including a two acre cemetery which was established by zone change, comprehensive plan change,and conditional use , Case No. ZC/CP/CU 18-008. Also enclosed is a copy of our 2019-2020 real property tax statement. A number of our parishioners have farmed,owned farm land,and/or have benefited from the farm deferral laws of the state, and understand the farm deferral process. We further understand the potential liability of paying the deferred taxes if/when a property no longer meets the requirements for deferral. What is unusual about this situation—and apparently not specifically addressed in the statutes—is that a tax-exempt not-for-profit entity is the owner that has ceased the deferred use. It is inconsistent with the intent and letter of the tax-exempt not-for-profit laws that we are assessed this potential liability. Reason would that the liability remains a potential until a tax-liable entity owns and uses the property in a non-deferred manner. We appreciate and thank you for your consideration of this matter and trust you will find that as a tax- exempt 501(cX3)not-for-profit religious organization we should not be held liable for the the non-farm deferral assessment. Sincerely, James Dietrich,Treasurer Apostolic Christian Faith of Silverton 445 NW Melrose St Sublimity,OR 97385 503-559-8239