Cannon Beach v. Clatsop County
Oregon Tax Court
1Opinion of the Court
Plaintiff appeals the taxability of property identified in Defendant's records as Accounts 54376 and 54379. A trial was held in Astoria, Oregon, December 13, 2006. William R. Canessa (Canessa), Attorney, appeared on behalf of Plaintiff (the City). John A. Solheim (Solheim), Commercial Appraiser, appeared on behalf of Defendant (the County).
I. STATEMENT OF FACTS
The subject property consists of a recreational vehicle (RV) park; indoor pool and spa; a building with a convenience store, laundromat, and recreational room; and two buildings with restrooms and showers. Gasoline and propane are also…
2Cases cited7 opinions
- Sproul v. GilbertOregon Supreme Court · 1961
- Holman Transfer Co. v. City of PortlandOregon Supreme Court · 1952
- City of Eugene v. KeeneyOregon Supreme Court · 1930
- Avis Rent a Car System, Inc. v. Department of RevenueOregon Supreme Court · 2000
- Port of Coos Bay v. Department of RevenueOregon Supreme Court · 1984
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