Bear Creek Plaza, Ore., Ltd. v. Department of Revenue

CARL N. BYERS, Judge.

These matters are before the court on plaintiffs’ Motion for Partial Summary Judgment. Plaintiffs’ motion seeks a determination that these appeals are limited to four specific tax accounts. Defendant opposes the motion on the ground that a dispute exists as to material facts.

Bear Creek Plaza shopping center was constructed in 1977 in Jackson County. It contains approximately 173,000 1 square feet. Although the assessor values the shopping center as a single economic unit, he has, at least since 1982, allocated the total value of the property into 34 separately numbered…