RE: Embassy of Heaven Church and your letter of January, 1997.

Dear Michael J. Hansen:

Thank you for your reference to Oregon Administrative Rule 150-307.162.

In your letter you ask two questions, "Where is the Embassy of Heaven Church and its representatives in all of this?" and, "Why won't it prevail itself of the remedies provided for it by law?"

In answer to your first question the Embassy of Heaven Church is where it has been since 1987. Its representatives are busy doing the work of ministers of Christ's church. They are ministering to the spiritual and educational needs of its members. They engage in no other business but are ministering to the needs of that religious body. There has been stacks of communications with Marion County officials trying to resolve all this.

Dear Michael J. Hansen:

I am in receipt of your letter dated December 31, 1996.

You again made reference to "Oregon Administrative Rules" (ORS 305) but again you did not site any rule that gives authority to the Marion County Assessor to decide which church he will allow to be exempt and which church he will tax at ad valorem.

I must ask:

What "Oregon Administrative Rules" (ORS 305) requires the county assessor to examine statements provided by organizations claiming to be exempt as a religious organization and then gives the Assessor the authority to reject one church's statement and accept another's?

You also state that, "In this case the Marion County Assessor found the statement wanting." I find it difficult to believe that Marion county placed the Embassy of Heaven Church in an ad valorem assessment these several years instead of exempting it according to ORS 307.140 simply because the County Assessor believed something was missing in Embassy of Heaven Church's statements of exemption.

I must ask:

What is wanting in the statements by the Embassy of Heaven Church? If the statement lacks something to be complete the Embassy of Heaven Church, I am sure, would be more than happy to supply it in an additional statement.

I have read copies of the several attempts by the Embassy of Heaven Church to comply with both the County Assessor's requests and ORS 307.162. I have not seen the county officers or board make a sincere attempt to remedy this dispute over compliance with ORS 307.162 and the religious exemption due under ORS 307.140.

Instead I have heard reference to the exclusive remedies in ORS 305. I have seen persons, county officers and the Marion County board maintaining a suit or action in the courts of this state with respect to the assessment and taxation of property and the collection of taxes on grounds that appear to be the results of prejudice if not outright persecution.

The eviction of a family and the destruction and confiscation of church property has not been an everyday occurrence in America. I ask you, for the sake of all those involved, please answer these two simple questions so that we may continue to seek a just solution to this most grievous matter.

In the name of the LORD Jesus Christ,

Gregory T. Williams

RE: Embassy of Heaven Church

Dear Michael J. Hansen:

In your letter of December 17, 1996 you state that, "An exemption as a religious organization has never been granted to the Embassy of Heaven Church." but you failed to tell me why.

You also acknowledged that you read my letter quoting the Internal Revenues own reference that "The following organizations will be considered tax exempt under section 501(c)(3) even if they do not file Form 1023: (a) churches, their integrated auxiliaries, and conventions or associations of churches,..." Are you saying that the Embassy of Heaven Church is not a church and therefore the I.R.S. does not consider them tax exempt? Or are you saying that Marion County cannot or will not consider the Embassy of Heaven Church a church until the Internal Revenue Service gives them written verification?

I was wondering, because you state in your letter that, "no evidence has ever been presented by the Embassy of Heaven Church to Marion County that the Internal Revenue has ever taken that position in relationship to the Embassy of Heaven Church." Are you saying that it is the law that a Church must bring written proof from the I.R.S. before a county will remove it from the tax rolls? If so can you site such a law?

You must have also read that, "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; " So, if there was a law, code or ORS that would allow a county official to establish one church as tax exempt while refusing another for any reason, then that law would be void from its inception, being unconstitutional.

According to ORS 307.162 and ORS 307.140 the Embassy of Heaven Church should have been removed from the tax rolls of Marion County as early as 1987 when they filed there first statement and no later than 1990 when they clearly complied with ORS 307.162. Why didn't the county assessor comply with ORS 307.140?

You also state that, "Representatives of the Embassy of Heaven Church have failed to avail themselves of statutorily-created opportunities to appeal adverse decisions made by the county assessor." Will you please tell me what the county assessor's adverse decisions are in reference to? Is he adverse or opposed to ORS 307.140, which states, "religious organizations shall be exempt from taxation:..." or is he just opposed to the Embassy of Heaven Church?

What act, exactly, is Marion County requiring that the Embassy of Heaven Church do to be tax exempt, as all the other churches in the county, and what exact laws give authority to Marion County to require the Embassy of Heaven Church to take such action?

With all due respect, it appears to me that the county assessor and the officials of Marion County who support his actions and statements are adverse to the Constitution of the United States, the statutes of the State of Oregon and the Embassy of Heaven Church.

Sincerely, in the name of the Lord Jesus Christ,

Gregory T. Williams

Dear Michael J. Hansen:

I have read and heard of the events surrounding the Embassy of Heaven Church. I will readily admit that the history and activities of the Embassy of Heaven Church may at times be controversial but it is clear that it is a religious organization. Has someone failed to advise the assessor's office of the simple requirements set down by the Oregon Revised Statutes for a Church to claim exemption from taxes?

ORS 307.162 states that "the institution or organization claiming the exemption shall file with the county assessor, on or before April 1 preceding such year, a statement verified by oath or affirmation of the president or other proper officer of the institution or organization, listing all real property claimed to be exempt and showing the purpose for which such property is used." Oregon State law clearly does not mention anything about any other requirements, documents or administrative approvals necessary.

It is also clear, by the record, that the Embassy of Heaven Church has complied with ORS 307.162. Has your office failed to advise the assessor that he must remove the Embassy of Heaven Church from the tax rolls?

Oregon State law does state in ORS 307.140 that "Upon compliance with ORS 307.162, the following property owned or being purchased solely by religious organizations shall be exempt from taxation: (1) All houses of public worship and other additional buildings and property used solely for administration, education, literary, benevolent, charitable, entertainment and recreational purposes by religious organizations, the lots on which they are situated, and the pews, slips and furniture therein..."

Is Marion county ruled by law or the whims of an administrative bureaucracy? The Internal Revenue states in their Instructions for Form 1023 the Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code under Purpose of Form section "2. Organizations not Required to file Form 1023. - The following organizations will be considered tax exempt under section 501(c)(3) even if they do not file Form 1023: (a) churches, their integrated auxiliaries, and conventions or associations of churches,..."

So, it should be clear that the Internal Revenue Service considers the Embassy of Heaven Church tax exempt under section 501(c)(3) even if they do not file Form 1023. Why do you think the Internal Revenue is so lenient with Churches? Could it be that even the Internal Revenue is subject to law? Have they read the constitution in the forming of their administrative codes.

The laws for exempting a religious organization from taxation are clearly more lenient due to the first Amendment of your Constitution, which says that, "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances."

Has Marion County deemed themselves able to make rules establishing one religion while destroying another? Marion County officials seem to feel they have the power to do what the Congress of the United States, the Internal Revenue and the Congress of the State of Oregon know they do not have the power to do, which is to make rules that establish a religion.

If Marion County continues to persecute the Embassy of Heaven Church it is sure to bring intense scrutiny, by the national press, Religious organizations and other government agencies. The actions and inaction of the assessor's office as well as all those involved in this matter of critical importance shall be opened for all to see.

I would hope and pray that Marion County officials, both collectively as well as individually, would reexamine their precarious legal and administrative position in this matter before the situation escalates out of their control. Misinformation can only serve to degenerate the county's position into serious moral, civil and even criminal liability.

Thank you for your patience. May the LORD God guide you in the days that come.

respectfully,

Gregory T. Williams