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BOARDMAN ACQUISITION v. DEPT. OF REVENUE

SC S063682.

393 P.3d 1147 (2017)

361 Or. 440

BOARDMAN ACQUISITION, LLC, a Delaware limited liability company, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. Port of Morrow, Plaintiff-Appellant, v. Department of Revenue, State of Oregon, Defendant-Respondent, and Morrow County Assessor, Defendant.

Supreme Court of Oregon.

May 11, 2017.

Attorney(s) appearing for the Case

W. Michael Gillette , Schwabe Williamson & Wyatt PC, Portland, argued the cause and filed the briefs for the appellant. Also on the briefs were Jordon R. Silk and Dan Eller.

Paul L. Smith , Deputy Solicitor General, Salem, argued the cause and filed the brief for respondent. Also on the brief were Ellen F. Rosenblum , Attorney General, and Benjamin Gutman , Solicitor General.

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

This case involves ad valorem property taxes. The land at issue had been exempted from some property taxes because it was specially assessed as nonexclusive farm use zone farmland under ORS 308A.068 (2013).1 As we will explain, when that special assessment ends, the property ordinarily has an additional...

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