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ELLISON v. DEPARTMENT OF REVENUE

Nos. TC 5177, SC S064092.

362 Or. 148

BARBARA ELLISON, Plaintiff-Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Appellant, and CLACKAMAS COUNTY ASSESSOR, Defendant.

Supreme Court of Oregon.

November 9, 2017.

Attorney(s) appearing for the Case

Denise G. Fjordbeck , Assistant Attorney General, Salem, argued the cause and filed the brief for appellant Department of Revenue. Also on the brief were Ellen F. Rosenblum , Attorney General, Benjamin Gutman , Solicitor General, and Daniel Paul , Assistant Attorney General.

Jack L. Orchard , Ball Janik, LLP, Portland, argued the cause for respondent Barbara Ellison. Bruce H. Cahn and Jack L. Orchard filed the brief.

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

BREWER, S. J.

The supplemental money judgment of the Tax Court is vacated. The matter is remanded to the Tax Court for further proceedings.

In the underlying property tax appeal, the Tax Court rejected a request by the Department of Revenue (department) and the county assessor to increase the real market value of taxpayer...

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