Pacific States Marine Fisheries Commission v. Department of Revenue

The question in this case is whether the Pacific States Marine Fisheries Commission (Pacific Fisheries) is a “public * * * corporatio[n] in this state” and thus entitled to a property tax exemption under ORS 307.090. The Tax Court held that, because Pacific Fisheries is not a “public corporation,” it is not entitled to a tax exemption. The court entered judgment accordingly. Pacific States Marine Fisheries v. Dept. of Rev., 19 OTR 349 (2007). We affirm the Tax Court’s judgment but for a different reason. We hold that, although Pacific Fisheries is a “public corporation,” it is not a public…