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BENJ. FRANKLIN S. & L. v. DEPT. OF REV.

OTC 2697; OTC 2698; OTC 2699; OTC 2700; OTC 2701; SC S36694.

801 P.2d 771 (1990)

310 Or. 651

BENJAMIN FRANKLIN SAVINGS AND LOAN ASSOCIATION, Plaintiff/Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant/Respondent. United States National Bank of Oregon, Plaintiff/Appellant, v. Department of Revenue, State of Oregon, Defendant/Respondent. Far West Federal Bank, Plaintiff/Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant/Respondent. American Savings and Loan Association, Plaintiff/Appellant, v. Department of Revenue, State of Oregon, Defendant/Respondent. First Interstate Services, Plaintiff/Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant/Respondent.

Supreme Court of Oregon, In Banc.

Decided November 26, 1990.

Attorney(s) appearing for the Case

Sharon E. Kelly, Portland, argued the cause and filed the brief for plaintiffs-appellants Benjamin Franklin Sav. and Loan, U.S. Nat. Bank, Far West Federal Bank, American Sav. and Loan and First Interstate Services.

Joseph A. Laronge, Asst. Atty. Gen., Salem, argued the cause for defendant/respondent Oregon Dept. of Revenue. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

VAN HOOMISSEN, Justice.

Plaintiffs (taxpayers) challenged the 1987 assessed value of certain computer equipment (the property) used in their banking and savings and loan businesses.1 Defendant Department of Revenue (the department) valued the property subject to this appeal at $26,452,567. After hearings before the Multnomah County Board of Equalization and the department, taxpayers appealed to the tax court.

Before trial, the...

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