SIMPLOT CO. v. Dept. of Rev.

897 P.2d 316 (1995)

321 Or. 253

JzKsJ-R. SIMPLOT COMPANY, Appellant,

v.

DEPARTMENT OF REVENUE, STATE OF OREGON, Respondent/Cross-Respondent, and

Lamb-Weston, Inc., Intervenor/Respondent/Cross-Appellant.

UMATILLA COUNTY, Respondent/Cross-Respondent,

v.

DEPARTMENT OF REVENUE, STATE OF OREGON, Respondent/Cross-Respondent, and

Lamb-Weston, Inc., Intervenor/Respondent/Cross-Appellant, and

J.R. Simplot Company, Intervenor/Appellant.

OTC 2885, 2962; SC S40329.

Supreme Court of Oregon, In Banc.

Argued and Submitted September 2, 1994.

Resubmitted December 19, 1994.

Decided June 15, 1995.

Douglas E. Hojem, of Corey,…