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DOMOGALLA v. DEPARTMENT OF REVENUE

TC No. 1135; SC 25558.

584 P.2d 256 (1978)

283 Or. 377

Harold DOMOGALLA, Assessor of Marion County, James Heenan, Sheriff and Tax Collector for Marion County, and Dolores Glennie, Tax Collector for Marion County, Respondents, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon.

Decided September 12, 1978.

Attorney(s) appearing for the Case

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs was James A. Redden, Atty. Gen., Salem.

Larry Jon Pound, Asst. Legal Counsel, Salem, argued the cause and filed a brief for respondents.

Before HOLMAN, P.J., and TONGUE, HOWELL, BRYSON, LENT and LINDE, Justices.

HOWELL, Justice.

The defendant, Department of Revenue, entered an order requiring the Marion County Assessor, the Sheriff, and the Tax Collector to change the tax roll relating to the assessment of certain parcels of real property for the tax year 1976. The three county officials filed a suit in the Tax Court to set aside the order. The Tax Court entered a decree for plaintiffs setting aside the order and the Department of Revenue appeals.

The State of Oregon...

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