Port of Umatilla v. Umatilla County Assessor

SCOT A. SIDERAS, Presiding Magistrate.

At issue is the assessment, for the 1997-98 and 1998-99 tax years, of a Norpac, Inc., facility located in Hermiston and identified by Account Nos. 128251,148052, and 152568.1 The disputed components of value include the buildings, site improvements, machinery, and equipment.2

Plaintiff was represented by its counsel, David Canary. Its appraisal witnesses included Don Gwyther, Larry Tapanen, and, as an adverse witness, Dan Watson. The balance of Plaintiff’s testimony came from Julie Schmacher, its financial accounting assistant, and James Summers, its…