AVIS RENT A CAR SYSTEM, INC., Budget Rent A Car Systems, Inc., Dollar Rent A Car and The Hertz Corporation, Plaintiffs-Appellants,
v.
DEPARTMENT OF REVENUE, State of Oregon, Respondent, and
Multnomah County, a political subdivision of the State of Oregon, Intervenor-Respondent.
National Car Rental Systems, Inc., Appellant,
v.
Department of Revenue, State of Oregon, Respondent, and
Multnomah County, a political subdivision of the State of Oregon, Intervenor-Respondent.
Supreme Court of Oregon, En Banc.https://leagle.com/images/logo.png
Argued and Submitted January 7, 2000.
Decided March 3, 2000.
Attorney(s) appearing for the Case
James N. Gardner, of Gardner & Gardner, Attorneys, P.C., Portland, argued the cause for plaintiffs-appellants Avis Rent A Car System, Inc., Budget Rent A Car Systems, Inc., Dollar Rent A Car, and the Hertz Corporation. With him on the briefs was Lynda N. Gardner.
Timothy E. Miller, of Miller & Associates, Lake Oswego, on behalf of plaintiff-appellant National Car Rental Systems, Inc., adopted in whole the briefs filed by James N. Gardner, with one supplement.
James C. Wallace, Assistant Attorney General, Salem, argued the cause for defendant-respondent. With him on the brief was Hardy Myers, Attorney General.
No appearance by intervenor-respondent.
Supreme Court of Oregon, En Banc.
KULONGOSKI, J.
In these consolidated cases, taxpayers are five rental car companies operating out of the Portland International Airport.1 The airport is owned and operated by the Port of Portland (Port), a political subdivision of the State of Oregon whose property is exempt from taxation. See ORS chapter 778 (creating Port and defining its functions and powers); ORS 307.090 (exempting Port property from taxation). Under written...
Let's get started
Welcome to the leading source of independent legal reporting Sign on now to see your case. Or view more than 10 million decisions and orders.
Updated daily.
Uncompromising quality.
Complete, Accurate, Current.
Listed below are the cases that are cited in this Featured Case. Click the citation to see the full
text of the cited case. Citations are also linked in the body of the Featured Case.
Cited Cases
No Cases Found
Listed below are those cases in which this Featured Case is cited. Click on the case name to see the
full text of the citing case.
