DEMCO DEVELOPMENT CORP. v. DEPARTMENT OF REVENUE


570 P.2d 64 (1977)

280 Or. 117

DEMCO DEVELOPMENT CORPORATION, an Oregon Corporation, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, Department 2.

Decided October 18, 1977.


Attorney(s) appearing for the Case

James D. Manary, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs were Lee Johnson, Atty. Gen., and Theodore W. de Looze, Chief Tax Counsel, Salem.

John H. Hammond, Jr., Oregon City, argued the cause for respondent. With him on the brief were Biggs, Hutchison & Hammond, Oregon City.

Before DENECKE, C.J., and TONGUE and LINDE, JJ., and CAMPBELL, J. Pro Tem.


DENECKE, Chief Justice.

The plaintiff taxpayer, Demco Development Corporation, filed an appeal with the Department of Revenue in an attempt to reduce the property tax assessment of a tract of real property. The appeal was dismissed by the Department for lack of jurisdiction. On appeal, the Tax Court reversed. 6 OTR 502 (1976). We again reverse, reinstating the order of the Department of Revenue.

In May 1974 a notice...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases