Johnson v. Department of Revenue Foster

CARLISLE B. ROBERTS, Judge.

Arthur Johnson, County Assessor of Clatsop County, appealed from the Department of Revenue’s Order No. VL 79-116 (dated March 27,1979), in which the defendant found that submerged and submersible lands, 1 owned by the State of Oregon and leased to John M. Foster, were exempt from property tax assessment by Clatsop County.

The essential facts have been stipulated by the parties. The subject property is designated as Tax Lot No. 401, in the City of Astoria, Clatsop County, Oregon. A part of Tax Lot No. 401 is dry land, owned by John M. Foster, M.D., who operates a…