MULTNOMAH COUNTY ASSESSOR v. PORTLAND DEVEL. COMM.

TC 5008.

21 OTR 66 (2012)

MULTNOMAH COUNTY ASSESSOR, Plaintiff, v. PORTLAND DEVELOPMENT COMMISSION, Defendant.

Oregon Tax Court, Regular Division.

December 14, 2012.


Attorney(s) appearing for the Case

John S. Thomas , Multnomah County Counsel, Portland, filed the motion and argued the cause for Plaintiff (the county).

Jack L. Orchard , Ball Janik LLP, Portland, filed the cross-motion and argued the cause for Defendant (taxpayer).


Decision for Plaintiff rendered December 14, 2012.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on a second set of cross-motions for summary judgment. In these motions the parties present their differing views as to whether the property in question is exempt from property taxation under Oregon statutes. There is no disagreement about the underlying facts of the case and they are found in a document entitled...

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