Portland Adventist Hospital v. Department of Revenue

BERNARD SHEVACH, Judge Pro Tempore.

Plaintiff has appealed from the Department of Revenue’s Order No. VL 78-447, executed on July 27, 1978, which sustained the decision of the Multnomah County Assessor * in the addition of a professional office building to the tax rolls as omitted property as of January 1, 1976, utilizing ORS 311.207 to 311.211 (1977 Replacement Part).

The facts from which the controversy arises are the following:

Concurrently with its construction of a hospital and in propinquity to it, plaintiff on July 22, 1974, commenced construction of a professional office building for the…