HYUNDAI SEMICONDUCTOR v. CITY OF EUGENE

(OTC 4167; SC S46528)

27 P.3d 124 (2001)

332 Or. 293

HYUNDAI SEMICONDUCTOR AMERICA, Respondent, v. CITY OF EUGENE, County of Lane, Appellants.

Supreme Court of Oregon.

Decided July 6, 2001.


Attorney(s) appearing for the Case

William F. Gary, of Harrang Long Gary Rudnick P.C., Eugene, argued the cause and filed the briefs for appellants. With him on the briefs were Glenn Klein and Judith Giers, of Harrang Long Gary Rudnick P.C., and Teresa J. Wilson and David B. Williams, Eugene, of the Lane County Office of Legal Counsel.

Robert T. Manicke, of Stoel Rives LLP, Portland, argued the cause and filed the brief for respondent. With him on the brief were Henry C. Breithaupt and Richard S. Gleason, Portland.

Before CARSON, Chief Justice, and GILLETTE, DURHAM, LEESON, and RIGGS, Justices.


RIGGS, J.

In this tax case, plaintiff challenges a condition imposed by defendants on applicants for a property tax exemption in an enterprise zone. On summary judgment motions, the Oregon Tax Court ruled that the condition violated ORS 285.577(4) (1995) (set out below).1 Hyundai Semiconductor America v. City of Eugene, 14 OTR 557, 565 (1999). For the reasons that follow, we conclude that plaintiff failed to exhaust its administrative...

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