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POLLIN v. DEPARTMENT OF REVENUE

OTC 3812; SC S44044.

952 P.2d 537 (1998)

326 Or. 427

Harold S. POLLIN, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided February 12, 1998.

Attorney(s) appearing for the Case

Arden E. Shenker, of Law Offices of Arden E. Shenker, Portland, argued the cause for appellant. With him on the briefs was Gregory L. Baird, of Gordon & Polscer, Portland.

Marilyn J. Harbur, Assistant Attorney General, Salem, argued the cause for respondent. With her on the brief was Hardy Myers, Attorney General.

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

GRABER Justice.

The main issue in this case is how to value public property that is leased by a nonexempt lessee: Does ORS 307.110(1) (1995)1 subject to taxation (a) the full value of the leased property, or (b) only the value of the leasehold interest? The Tax Court held that ORS 307.110(1) (1995) provides for taxation of the full value of the leased property. On taxpayer's appeal, we affirm.

Taxpayer does not challenge the Tax...

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