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VIL. AT MAIN STREET v. DEPT. OF REVENUE

TC 5054; SC S061133 (Control); TC 5055; SC S061137; TC 5056; SC S061138; TC 5057; SC S061139.

339 P.3d 428 (2014)

356 Or. 164

VILLAGE AT MAIN STREET PHASE II, LLC, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon; and Clackamas County Assessor, Appellants. Village at Main Street Phase III, LLC, Respondent, v. Department of Revenue, State of Oregon; and Clackamas County Assessor, Appellants. Village Residential, LLC, Respondent, v. Department of Revenue, State of Oregon; and Clackamas County Assessor, Appellants. Village Residential, LLC, Respondent, v. Department of Revenue, State of Oregon; and Clackamas County Assessor, Appellants.

Supreme Court of Oregon, En Banc.

Decided September 18, 2014.

Attorney(s) appearing for the Case

Carolyn Alexander , Senior Assistant Attorney General, argued the cause and filed the brief for appellant Department of Revenue. With her on the brief were Ellen F. Rosenblum , Attorney General, and Anna Joyce , Solicitor General.

Kathleen J. Rastetter , Senior Assistant County Counsel, filed the briefs for appellant Clackamas County Assessor. With her on the briefs was Stephen L. Madkour , Clackamas County Counsel.

Donald H. Grim , Greene & Markley, PC, Portland, argued the cause and filed the brief for respondents on review.

In these consolidated property tax appeals, taxpayers challenged the valuation of their real property by the Clackamas County Assessor. In their appeals to the Magistrate Division of the Tax Court, they challenged only the valuation of the improvements on their land, not the valuation of the land itself. The Magistrate Division affirmed...

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