Flavorland Foods v. Washington County Assessor

The Department of Revenue and Washington County Assessor (taxing authorities) appeal from a judgment of the Oregon Tax Court granting summary judgment in favor of Flavorland Foods (taxpayer). Flavorland Foods v. Washington County Assessor, 15 OTR182 (2000). For therea- . sons that follow, we reverse the decision of the Tax Court and remand the case for further proceedings.

At issue is the meaning of the phrase “each unit of property in this state” in Ballot Measure 50 (1997). Measure 50 amended Article XI, section 11, of the Oregon Constitution. The legislature referred Measure 50 to the…