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WINCO FOODS, LLC v. DEPT. OF REV.

TC 5013.

21 OTR 223 (2013)

WINCO FOODS, LLC, Plaintiff, v. DEPARTMENT OF REVENUE, and Marion County Assessor, Defendants.

Tax Court of Oregon, Regular Division.

August 30, 2013.

Attorney(s) appearing for the Case

John F. Neupert , Miller Nash LLP, Portland, argued the cause for Plaintiff (taxpayer).

Joseph A. Laronge , Senior Assistant Attorney General, Department of Justice, Salem, argued the cause for Defendant Department of Revenue (the department).

Decision rendered August 30, 2013.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This property tax valuation case is before the court after a trial and post-trial briefing by the parties. The year at issue is the tax year 2009-10.

II. FACTS

The subject property is an approximately 1 million square foot grocery distribution warehouse and related facilities and land located in Woodburn...

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