PORTLAND ADVENTIST MEDICAL CENTER v. SHEFFIELD

OTC 2400; S33271.

735 P.2d 371 (1987)

303 Or. 197

PORTLAND ADVENTIST MEDICAL CENTER, Appellant, v. C.R. SHEFFIELD, Director, Division of Assessment and Taxation, Multnomah County, Respondent.

Supreme Court of Oregon, In Banc.

Decided April 14, 1987.


Attorney(s) appearing for the Case

William Dickas, Portland, argued the cause and filed the brief on behalf of appellant. With him on the brief was Kell, Alterman & Runstein, Portland.

Jane E. Stonecipher, Asst. County Counsel, Portland, argued the cause and filed the brief on behalf of respondent. With her on the brief was John B. Leahy, County Counsel for Multnomah County, Portland.


PETERSON, Chief Justice.

The Multnomah County Assessor commenced omitted property proceedings against the operators of various non-profit hospitals, including plaintiff Portland Adventist Medical Center and required the plaintiff to show cause, pursuant to ORS 311.209, why some of the plaintiff's properties should not be added to the tax rolls. ORS 311.209 provides:

"Notice shall be given to the [owner] * * * of the assessor's intention to add the property...

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