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UMATILLA COUNTY v. STURTEVANT

495 P.2d 287 (1972)

UMATILLA COUNTY, Oregon, a Political Subdivision of the State of Oregon, Respondent, v. Mark A. STURTEVANT et al., Defendants, City of Pendleton, Appellant.

Court of Appeals of Oregon, Department 1.

Decided March 23, 1972.

Rehearing Denied April 18, 1972.

Review Denied May 31, 1972.

Attorney(s) appearing for the Case

John E. Walker, Pendleton, argued the cause and filed the briefs, for appellant.

R.P. Smith, Dist. Atty., Pendleton, argued the cause and filed the brief for respondent.

Before LANGTRY, P.J., and FOLEY and THORNTON, JJ.

LANGTRY, Judge.

This is a tax foreclosure proceeding initiated by Umatilla County against certain "airport" property owned by the City of Pendleton. The trial court denied defendant's claim for exemption from the tax assessed under ORS 307.120(3). Defendant appeals.

In 1948 the United States government, pursuant to the Surplus Property Act,1 transferred to defendant property known as the...

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