PORT OF COOS BAY v. DEPT. OF REV.

Tax Court No. 1624, SC S30218.

691 P.2d 100 (1984)

298 Or. 229

The PORT OF COOS BAY, Respondent, v. DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Oregon, In Banc.

Decided November 27, 1984.

Rehearing Denied January 8, 1985.


Attorney(s) appearing for the Case

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs was Dave Frohnmayer, Atty. Gen., Salem.

George T. Gant, Coos Bay, argued the cause for respondent. With him on the brief was Thom, Gant & Whitty, Coos Bay.


CARSON, Justice.

This is an appeal from an Oregon Tax Court decision holding that the real property in question, owned by plaintiff Port of Coos Bay (the Port), is exempt from ad valorem property taxation. The Coos County assessor had placed the property on the Coos County tax rolls for the tax year 1978-79. After a hearing, defendant Department of Revenue (Department) determined that the subject property was taxable. The Port filed a complaint with the Tax Court...

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