Legal Opinion
Avis Rent a Car System, Inc. v. Department of Revenue
Oregon Supreme Court
Decided March 3, 2000No. TC 4138; SC S46390; TC 4139; SC S46402PublishedCited by 9 opinions
1Opinion of the CourtKulongoski, J.
In these consolidated cases, taxpayers are five rental car companies operating out of the Portland International Airport. The airport is owned and operated by the Port of Portland (Port), a political subdivision of the State of Oregon whose property is exempt from taxation. See ORS chapter 778 (creating Port and defining its functions and powers); ORS 307.090 (exempting Port property from taxation). Under written “Operating Agreements” (agreements) executed by taxpayers and the Port, taxpayers operated as “Concessionaires,” utilizing designated areas of airport property for car rental,…
2Cases cited4 opinions
- Sproul v. GilbertOregon Supreme Court · 1961
- University of Oregon Co-Operative Store v. Department of RevenueOregon Supreme Court · 1975
- Fisher Broadcasting, Inc. v. Department of RevenueOregon Supreme Court · 1995
- Port of Coos Bay v. Department of RevenueOregon Supreme Court · 1984
3Cited by9 opinions
- State v. NewellCourt of Appeals of Oregon · 2010
- Clackamas County Assessor v. Village at Main Street Phase II, LLCOregon Supreme Court · 2010
- Power Resources Cooperative v. Department of RevenueOregon Supreme Court · 2000
- May Trucking Co. v. Employment DepartmentCourt of Appeals of Oregon · 2016
- Cannon Beach v. Clatsop CountyOregon Tax Court · 2007
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