Columbia Sun, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on cross motions for summary judgment and defendant’s Tax Court Rule (TCR) 21 motions. The underlying issue involves statutory construction of an enterprise zone property tax exemption. Defendant’s TCR 21 motions raise a jurisdictional challenge, asserting that plaintiffs do not have standing to sue.

The facts are undisputed and relevant to all motions.

Columbia Sun, Inc. (Columbia), was formed in 1986 with John Betz and his wife as the sole shareholders. Columbia operated a potato processing plant in Hermiston, Oregon. It applied for and…