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STATE EX REL. TOSTERUD v. DRUIAN

OTC 3891; SC S43104.

937 P.2d 1015 (1997)

325 Or. 315

STATE of Oregon ex rel., Theodore A. TOSTERUD, Respondent, v. Janice DRUIAN, Director, Multnomah County Division of Assessment and Taxation, or her successor in office, Respondent, and Legacy Health System, Legacy Good Samaritan Hospital and Medical Center, and Sisters of Providence in Oregon, an Oregon Nonprofit Corporation dba Providence Portland Medical Center, Appellants.

Supreme Court of Oregon, En Banc.

Decided May 22, 1997.

Attorney(s) appearing for the Case

James N. Finn, Portland, argued the cause on behalf of appellants Legacy Health System and Legacy Good Samaritan Hospital and Medical Center. With him on appellants' joint briefs were Peter A. Ozanne and Schwabe, Williamson & Wyatt, Portland.

Joyce M. Bernheim, Portland, argued the cause on behalf of appellant Sisters of Providence in Oregon, dba Providence Portland Medical Center. With her on appellants' joint briefs were James N. Westwood and Miller, Nash, Wiener, Hager & Carlsen, Portland.

Michael J. Morris, of Bennett, Hartman, Reynolds & Wiser, Portland, argued the cause and filed the brief on behalf of respondent Theodore A. Tosterud.

Sandra N. Duffy, Multnomah County Counsel, Portland, waived appearance on behalf of respondent Janice Druian, Director, Multnomah County Division of Assessment and Taxation.

KULONGOSKI, Justice.

This is a direct appeal from the Oregon Tax Court's denial of several motions to intervene in a mandamus proceeding. For the reasons that follow, we affirm the Tax Court's order.

Relator is a taxpayer who filed a petition for an alternative writ of mandamus in the Tax Court, pursuant to ORS 311.215,1 alleging that Janice Druian, in her capacity as Director of Assessment and Taxation for Multnomah County (the...

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