With no explanation, chose the best option from "A", "B", "C" or "D". 8 The county points to evidence that taxpayer has been disingenuous in its arguments regarding that point. For instance, in a letter attached to taxpayer’s application for tax exemption, Franklin Ellis, taxpayer’s President, stated that the residence was to serve as a “benevolent care facility for church officials who are “disabled.” At another time, taxpayer claimed that the residence was for a caretaker. However, the weight of the testimony shows that taxpayer was not disingenuous in making those statements, but rather attempted in good faith to describe its situation to county authorities and negotiate the necessary bureaucratic hurdles. 9 Similarly, those parts of a residence which are devoted to church use have been held exempt. See German Apost. Christ. Church, 279 Or at 644 (<HOLDING>); Washington County, 11 OTR at 252 (same). 10

A: 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
B: 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
C: holding residence means legal residence for will probate
D: holding office exempt where the rest of the residence was not
D.