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  5. 984 P.2d 836 (1999)
 

DELTA AIR LINES, INC. v. DEPT. OF REV.

(OTC 3278; SC S42866)

984 P.2d 836 (1999)

328 Or. 596

DELTA AIR LINES, INC., Appellant, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Respondent.

Supreme Court of Oregon.

Decided June 11, 1999.

Attorney(s) appearing for the Case

James W. McBride, of Baker, Donelson, Bearman & Caldwell, Washington, D.C., argued the cause for appellant. With him on the briefs were Gregory G. Miner and Bruce Cahn, Portland, and Stephen D. Goodwin, of Baker, Donelson, Bearman & Caldwell, Memphis, Tennessee.

Joseph A. Laronge, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Theodore R. Kulongoski, Attorney General, Salem.

Before CARSON, Chief Justice, and GILLETTE, VAN HOOMISSEN, and DURHAM, Justices.

CARSON, C.J.

This ad valorem tax case involves two claims filed by Delta Air Lines, Inc. (Delta) against the Department of Revenue (the department). Among other things, Delta requested a set-aside of the department's assessment of its taxable property and a determination of the value of that property. The Tax Court entered a single judgment that denied both claims. Delta Air Lines, Inc. v. Dept. of Rev. (II), 13 OTR 372, 1995 WL 617656 (1995).

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