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GANGLE v. DEPT. OF REV.

OTC 3384; SC S41135.

887 P.2d 784 (1995)

320 Or. 494

Jim GANGLE, Lane County Assessor, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent, and Evergreen Union Retirement Association, Inc., Intervenor-Appellant.

Supreme Court of Oregon, In Banc.

Decided January 27, 1995.

Reconsideration Denied March 7, 1995.

Attorney(s) appearing for the Case

Larry J. Anderson, Anderson & Clayton, Eugene, argued the cause, for intervenor, appellant. With him on the briefs was Paul D. Clayton.

Eric S. De Freest, Lane County Office of Legal Counsel, Eugene, argued the cause and filed the brief, for respondent Gangle.

James J. McLaughlin, Asst. Atty. Gen., Salem, waived appearance, for respondent State Dept. of Revenue.

FADELEY, Justice.

The owner of Ya-Po-Ah Terrace Retirement Center (taxpayer), a 222-unit apartment building operated as a nonprofit home for the elderly, appeals a valuation decision of the Tax Court for the 1991-92 tax year. Gangle v. Dept. of Rev., 13 OTR 10, 1994 WL 34188 (1994). The issue presented concerns the proper interpretation of a tax valuation statute, ORS 308.490. Specifically, taxpayer and the Tax Court disagree about whether ORS 308.490(2)(b...

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