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TOSTERUD v. ELLIS

(OTC 4297; SC S45937)

988 P.2d 377 (1999)

329 Or. 439

Theodore A. TOSTERUD, Appellant, v. Robert L. ELLIS, Multnomah County Assessor, or his successor in office, Respondent, and Portland Adventist Medical Center and Department of Revenue, State of Oregon, Intervenors/Respondents.

Supreme Court of Oregon.

Decided October 28, 1999.

Attorney(s) appearing for the Case

Michael J. Morris, of Bennett, Hartman & Reynolds, Portland, argued the cause and filed the briefs for appellant.

John Thomas, Assistant Multnomah County Counsel, Portland, argued the cause for respondent. With him on the brief were Thomas Sponsler, Multnomah County Counsel.

William Dickas, of Kell, Alterman & Runstein, Portland, L.L.P., Portland, argued the cause and filed the brief for intervenor/respondent Portland Adventist Medical Center.

Rochelle Nedeau, Assistant Attorney General, Salem, argued the cause for intervenor/respondent Department of Revenue, State of Oregon. With her on the brief was Hardy Myers, Attorney General.

G. Kenneth Shiroishi, of Dunn Carney Allen Higgins & Tongue, Portland, filed a joint brief for amicus curiae Kaiser Foundation Hospitals. With him on the joint brief were James N. Westwood and Joyce M. Bernheim, of Miller, Nash, Wiener, Hager & Carlsen, Portland, for amicus curiae Providence Portland Medical Center.

Before CARSON, Chief Justice, and GILLETTE, VAN HOOMISSEN, KULONGOSKI, LEESON, and RIGGS, Justices.

PER CURIAM.

Plaintiff appeals from an order of the Oregon Tax Court that dismissed his appeal of an order of defendant Ellis, the Assessor of Multnomah County. Intervenor Portland Adventist Medical Center, whose charitable property tax exemptions lie at the heart of the dispute between the parties, filed the motion to dismiss, along with defendant Ellis and intervenor the Department of Revenue. The Tax Court granted the dismissal under ORS 305.560(3), which provides...

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