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SOUTH BEACH MARINA, INC. v. DEPT. OF REV.

OTC 2053, 2087; SC S32016, S32017.

724 P.2d 788 (1986)

301 Or. 524

SOUTH BEACH MARINA, INC., Appellant, Port of Newport, Intervenor/Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon, In Banc.

Decided August 26, 1986.

Attorney(s) appearing for the Case

South Beach Marina, Inc., appellant, did not file a brief.

Ted F. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on brief was Dave Frohnmayer, Atty. Gen., Salem.

By Order of the Supreme Court allowing intervenor to proceed as appellant, J. Christopher Minor and Evan P. Boone, Newport, argued the cause for the Port of Newport. On brief and abstract of record were Evan P. Boone and Minor, Yeck, Beeson & Boone, P.C., Newport. On the reply brief were J. Christopher Minor, Evan P. Boone and Minor, Yeck, Beeson & Boone, P.C., Newport.

CARSON, Justice.

The central issue in this case concerns the availability of an exemption from ad valorem property tax for property owned by a port district and leased to a private marina. The taxing authorities denied the exemption. The Oregon Tax Court affirmed the denial of the exemption. Upon review anew upon the record, we reverse.

Because of the somewhat lengthy cast of players in this tax proceeding, it may be helpful first to identify the participants...

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