Lincoln County v. Department of Revenue

CARL N. BYERS, Judge.

Intervenor has moved for summary judgment, claiming that plaintiffs are barred by the doctrine of res judicata from litigating whether the subject property, a quarry, qualifies as forestland.

The subject property consists of five acres which are part of approximately 504 acres of timberland owned for many years by Publishers Paper Company. In February 1986, Publishers transferred all the property to its parent, The Times Mirror Co., which immediately transferred it to intervenor, a wholly owned subsidiary. The same employees continue to manage the land.

The total property…