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OAKMONT, LLC v. DEPT. OF REV.

TC 5178; SC S062342.

377 P.3d 523 (2016)

359 Or. 779

OAKMONT, LLC, an Oregon limited liability company, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon; and Clackamas County Assessor, Appellants.

Supreme Court of Oregon.

June 30, 2016.

Attorney(s) appearing for the Case

Kathleen J. Rastetter , Senior County Counsel, Oregon City, argued the cause and filed the briefs for appellant Clackamas County. With her on the briefs was Stephen L. Madkour.

Melisse S. Cunningham , Assistant Attorney General, Salem, argued the cause and filed the briefs for appellant Department of Revenue. With her on the briefs were Ellen F. Rosenblum , Attorney General, and Daniel Paul , Assistant Attorney General.

Jack L. Orchard , Ball Janik LLP, Portland, argued the cause and filed the brief for respondent. With him on the brief was Amy Heverly.

Before Balmer, Chief Justice, and Kistler, Walters, Landau, Baldwin, Brewer, and Nakamoto, Justices.

Oakmont LLC owns an apartment complex built in 1996. Oakmont appealed the assessed value for the 2009-10 tax year for that complex on the ground that structural damages resulting from construction defects had substantially reduced the property's value. In 2011, the county assessor and Oakmont agreed to reduce the assessed value of the...

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