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SOUTHERN PACIFIC v. DEPT. OF REVENUE

OTC 3184; SC S39756.

852 P.2d 197 (1993)

316 Or. 495

SOUTHERN PACIFIC TRANSPORTATION COMPANY, Appellant, v. DEPARTMENT OF REVENUE and Douglas County, Klamath County, Lane County, and Linn County, Oregon, Respondents.

Supreme Court of Oregon, In Banc.

Decided June 4, 1993.

Attorney(s) appearing for the Case

Thomas H. Nelson, of Stoel Rives Boley Jones & Grey, Portland, argued the cause and filed the briefs for appellant.

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause and filed the brief for respondents. With her on the brief was Theodore R. Kulongoski, Atty. Gen., Salem.

PETERSON, Justice.

This appeal is from the Tax Court. The parties are the taxpayer-plaintiff, Southern Pacific Transportation Company (taxpayer), and five defendants, including the Department of Revenue and four Oregon counties. The only issue is whether a 1989 amendment to the property tax law requires taxpayer to pay a higher rate of interest on real property taxes unpaid as of July 1, 1989. The Tax Court ruled in favor of defendants. Southern Pacific Trans....

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