MULTNOMAH COUNTY v. FINANCE AMERICA CORP.

9108-05038; CA A73252.

852 P.2d 262 (1993)

120 Or. App. 30

MULTNOMAH COUNTY, a home rule political subdivision of the State of Oregon, Appellant, and Janice M. Druian, Assessor and Tax Collector for Multnomah County, Oregon, Plaintiff, v. FINANCE AMERICA CORP., Defendant, and Port of Portland, a port district and political subdivision of the State of Oregon, Respondent.

Court of Appeals of Oregon.

Decided May 12, 1993.


Attorney(s) appearing for the Case

Sandra N. Duffy, Portland, argued the cause, for appellant. With her on the briefs was Laurence Kressel, County Counsel for Multnomah County, Portland.

Cory Streisinger, Portland, argued the cause, for respondent. With her on the brief were Stephen Janik and Ball, Janik & Novack, Portland.

Before WARREN, P.J., and RIGGS and EDMONDS, JJ.


WARREN, Presiding Judge.

Multnomah County (county) appeals a judgment of the circuit court denying tax foreclosure of real property owned by the Port of Portland (the Port). We affirm.

During the tax year in question, the real property that is the subject of this action was leased by the Port to a non-tax exempt entity. County assessed taxes, ORS 307.110, and, when the taxes went unpaid for the statutory time, it brought this foreclosure action. The Port filed...

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