Mid Oil Co. v. Department of Revenue

ON PETITION FOR REHEARING

Opinion and order modifying decision rendered April 5, 1984. SAMUEL B. STEWART, Judge.

On February 13,1984, this court rendered its opinion in the above-entitled matter which, among other things, construed the phrase in ORS 305.425(3) providing “the issues of fact and law shall be restricted to those raised by the parties in the appeal to the department” to be applicable to ad valorem cases involving the issue of true cash value. This had not been the construction previously. Defendant timely filed a Motion for Rehearing, an Order was issued allowing the motion, and…