Federal Deposit Insurance v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on defendant’s Motion for Summary Judgment and plaintiff s Cross-Motion for Partial Summary Judgment.

*374Plaintiff, as receiver, acquired the subject property after the period for appealing the assessed value had expired. Plaintiff appealed to defendant for relief under defendant’s supervisory authority. ORS 306.115. Defendant found that plaintiff did not qualify for relief and denied the petition. Plaintiff then appealed to this court.1

Defendant’s Motion for Summary Judgment contends that plaintiff did not meet any of the conditions for…