Litton Systems, Inc. v. Josephine County Assessor

DAN ROBINSON, Magistrate.

This matter is before the court on cross motions for summary judgment. Plaintiffs appealed from a decision of the Oregon Department of Revenue (the department), which refused to exercise its supervisory power to consider the mér-its of appeals for the 1997-98, 1998-99, and 1999-2000 tax years. Plaintiffs allege that the department abused its discretion by failing to exercise its supervisory power under ORS 306.115 2 and the corresponding administrative rule. Defendants disagree.

Oral argument was held April 1, 2002, in the courtroom of the Oregon Tax Court, Salem. W.…