The Magistrate Division of the Oregon Tax Court has granted exemption for most of the property and equipment used by the Evergreen Aviation and Space Museum, but has drawn the line tightly on parts that it said were not used “exclusively” in the charitable and scientific work of the institution. The statute defines “exclusively” to include property “which is incidental to and reasonably necessary for the accomplishment and fulfillment of the generally recognized functions” of the organization. In a series of specific cases in which the county assessor sought to deny an exemption entirely, the Division found that the museum itself qualified as a scientific organization because of its...