Dept. of Rev. v. Butte Creek Associates II

I. INTRODUCTION

This matter comes before the court on a Motion for Reconsideration of the court's earlier opinion in this case,Dept. of Rev. v. Butte Creek Associates I, 19 OTR 1 (2006) (Butte Creek I), filed by Plaintiff (the department) under Tax Court Rule 80. Defendant (taxpayer) filed a response and oral argument was held on the matter.

II. FACTS

In Butte Creek I, the court considered the proper way to determine the specially assessed value (SAV) of a low-income housing property under ORS 308.712(1)(a).1 In its motion, the department does not challenge any part of the court's opinion except…