Linus Oakes, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from the denial of special valuation of its residential facilities for the elderly for the 1995-96 tax year. The Douglas County Assessor determined that taxpayer did not qualify as a corporation described in ORS 307.375 1 and denied special valuation under ORS 308.490. The Department of Revenue (department) upheld the assessor, and taxpayer appealed to this court. The matter is now before the court on Intervenor’s Motion for Partial Summary Judgment and Plaintiffs Cross Motion for Summary Judgment.

FACTS

Plaintiff was incorporated in 1982 as Parkway…