MULTNOMAH COUNTY v. OREGON DEPARTMENT OF REVENUE

OTC 3557; SC S41870.

902 P.2d 94 (1995)

321 Or. 576

MULTNOMAH COUNTY, a home rule subdivision of the State of Oregon, By and Through its Tax Collector, Janice DRUIAN, and its Tax Assessor, Robert Ellis, Appellants, v. OREGON DEPARTMENT OF REVENUE, Defendant, and Elf Atochem North America, Inc., Intervenor-Respondent.

Supreme Court of Oregon.

Decided September 21, 1995.

Reconsideration Denied October 31, 1995.


Attorney(s) appearing for the Case

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

Carey L. Critchlow, of Ater Wynne Hewitt Dodson & Skerritt, Portland, argued the cause for intervenor-respondent. With her on the brief was Lori Irish Bauman.

Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, FADELEY, GRABER, and DURHAM, JJ.


PER CURIAM.

Taxpayer is a chemical production company that, for many years, has operated a facility on property located along the Willamette River in northwest Portland. In 1990, the state notified taxpayer for the first time that the state claimed ownership of almost 16 acres of the nearly 55 acres of land on which the facility is located. That 16 acres was included in the metes and bounds description in the deed to taxpayer from its private grantor and consists...

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