Multnomah County v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on plaintiffs’ motion for summary judgment and intervenors’ cross-motion for summary judgment. The parties stipulated the facts and submitted written memoranda. The controversy centers on the meaning of ORS 307.330, which grants a property tax exemption to commercial facilities under construction. Plaintiffs appeal from department’s opinion and order allowing the exemptions.

Plaintiffs’ five claims involve three separate properties. The court will outline each project’s facts; discuss the applicable statutes, administrative rules and cases;…