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STEWART TITLE GUAR. CO. v. STATE

11C16094; A151470.

354 P.3d 744 (2015)

272 Or. App. 138

STEWART TITLE GUARANTY COMPANY, a Texas corporation, Plaintiff-Respondent, v. STATE of Oregon, acting by and through the DEPARTMENT OF CONSUMER AND BUSINESS SERVICES, Defendant-Appellant.

Court of Appeals of Oregon.

Decided July 1, 2015.

Attorney(s) appearing for the Case

Marilyn J. Harbur , Senior Assistant Attorney General, argued the cause for appellant. With her on the briefs was Ellen F. Rosenblum , Attorney General.

Jon W. Monson argued the cause for respondent. With him on the brief were G. Kevin Kiely and Cable Huston Benedict Haagensen & Lloyd LLP.

Scott G. Seidman and Tonkon Torp LLP filed the brief for amicus curiae National Association of Insurance Commissioners.

Before ORTEGA, Presiding Judge, and DeVORE, Judge, and GARRETT, Judge.

In this case, we decide whether issue preclusion barred the state's claims against Stewart Title Guaranty Company (Stewart Title). The Department of Consumer and Business Services (DCBS or department) sought to assess "retaliatory taxes" under ORS 731.854 for tax years 2009, 2010, and 2011. In...

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