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UNION PACIFIC R. CO. v. DEPT. OF REVENUE

OTC 2039, 2196; SC S36117.

843 P.2d 864 (1992)

315 Or. 11

UNION PACIFIC RAILROAD COMPANY and its lessors, Oregon-Washington Railroad and Navigation Company, and Oregon Shortline Railroad Company, Appellants/Cross-Respondents, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent/Cross-Appellant.

Supreme Court of Oregon, In Banc.

Decided December 17, 1992.

Attorney(s) appearing for the Case

Richard G. Smith, of Hawley Troxell Ennis & Hawley, Boise, ID, associated with Schwabe, Williamson & Wyatt, Portland, argued the cause and filed the briefs for appellants/cross-respondents.

James C. Wallace, Asst. Atty. Gen., Salem, argued the cause and filed the briefs for respondent/cross-appellant. With him on the briefs was Dave Frohnmayer, Atty. Gen., Salem.

GILLETTE, Justice.

This ad valorem tax case is before us on appeals by both the taxpayer Union Pacific Railroad (UP) and the Department of Revenue (the Department) from a judgment of the Oregon Tax Court setting the value of UP's Oregon property for the 1983 and 1984 tax years at $125,860,000 and $171,360,000, respectively. Union Pacific Railroad v. Dept. of Rev., 11 OTR 165, 1989 WL 8381 (1989). On de novo review,1 we modify...

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