Arthur JOHNSON, Clatsop County Assessor, Plaintiff-Respondent,
v.
DEPARTMENT OF REVENUE, Defendant, John M. Foster, Intervenor-Appellant.
Supreme Court of Oregon.https://leagle.com/images/logo.png
Argued and Submitted November 2, 1981.
Decided January 19, 1982.
Attorney(s) appearing for the Case
Jeanyse R. Snow, Astoria, argued the cause and filed the briefs for intervenor-appellant. With her on the briefs was Robert C. McDonald, Astoria.
William T. Park, Warrenton, argued the cause and filed the brief for plaintiff-respondent.
Mary J. Deits, Asst. Atty. Gen., Salem, filed an amicus curiae brief for the Division of State Lands. With her on the brief were Dave Frohnmayer, Atty. Gen. and Ted E. Barbera, Asst. Atty. Gen., Salem.
Before DENECKE, C.J., and TONGUE, LENT, LINDE, TANZER and CAMPBELL, JJ.
Supreme Court of Oregon.
CAMPBELL, Judge.
This is an appeal from a Tax Court decision finding certain submerged1 and submersible2 lands owned by the State of Oregon and leased to intervenor-appellant John M. Foster subject to ad valorem property taxation by Clatsop County. Intervenor-appellant John M. Foster attacks plaintiff Clatsop County assessor's assessment on the ground that it is contrary...
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