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OAKMONT LLC v. CLACKAMAS COUNTY ASSESSOR

TC 5178.

21 OTR 375 (2014)

OAKMONT LLC, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR and Department of Revenue, Defendants.

Tax Court of Oregon, Regular Division.

April 29, 2014.

Attorney(s) appearing for the Case

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

Douglas M. Adair , Senior Assistant Attorney General, Department of Justice, Salem, filed the cross-motion and argued the cause for Defendant Department of Revenue (the department).

Kathleen J. Rastetter , Assistant County Counsel, Oregon City, filed the cross-motion for Defendant Clackamas County Assessor (the county).

Decision for Plaintiff rendered April 29, 2014.

I. INTRODUCTION

This matter is before the court on cross-motions for summary judgment. Plaintiff (taxpayer) appealed from a decision of Defendant (the department) that it would not exercise supervisory jurisdiction pursuant to ORS 306.115 in respect of certain property...

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