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CLACKAMAS CTY. ASSESSOR v. VIL. AT MAIN ST.

(TC 4877; SC S057858).

245 P.3d 81 (2010)

349 Or. 330

CLACKAMAS COUNTY ASSESSOR, Appellant, v. VILLAGE AT MAIN STREET PHASE II, LLC, Respondent.

Supreme Court of Oregon, En Banc.

Decided December 9, 2010.

Attorney(s) appearing for the Case

Kathleen J. Rastetter , Assistant County Counsel, Oregon City, argued the cause and filed the brief for appellant. With her on the brief was Clackamas County Counsel.

Donald H. Grim , Greene & Markley, P.C., Portland, argued the cause and filed the brief for respondent. With him on the brief was David P. Weiner.

KISTLER, J.

Once a tax assessor has determined the value of property and listed it on the assessment roll, the assessor may not correct the value listed on the assessment roll merely because he or she "would [now] arrive at a different opinion of value." ORS 311.205(1)(b).1 An assessor, however, may add property to the assessment roll that "has from any cause been omitted, in whole or in part," from the assessment roll. ORS 311.216. The...

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