Legal Opinion
Umatilla County v. Sturtevant
Court of Appeals of Oregon
Decided March 23, 1972PublishedCited by 7 opinions
1Opinion of the CourtLangtey, J.
This is a tax foreclosure proceeding initiated by Umatilla County against certain “airport” property owned by the City of Pendleton. The trial court denied defendant’s claim for exemption from the tax assessed under OES 307.120(3). Defendant appeals.
In 1948 the United States government, pursuant to the Surplus Property Act,① transferred to de*57fendant property known as the Pendleton Airport. Included, in adddition to runways, turning pads, and taxiways, was considerable property not directly related to the day-to-day operation of the airport which defendant has since leased or rented to private…
2Cases cited10 opinions
- State v. RobertiOregon Supreme Court · 1982
- Moon Township AppealSupreme Court of Pennsylvania · 1956
- Holman Transfer Co. v. City of PortlandOregon Supreme Court · 1952
- Town of Harrison v. County of WestchesterNew York Court of Appeals · 1963
- Borough of Moonachie v. Port of New York AuthoritySupreme Court of New Jersey · 1962
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- West Foods, Inc. v. MorganCourt of Appeals of Oregon · 1974
- Albany General Hospital v. Department of RevenueOregon Tax Court · 1976
- Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Department of RevenueOregon Tax Court · 1975
- Port of Newport v. HaydonCourt of Appeals of Oregon · 1972
- Dalles Cherry Growers v. Employment DivisionCourt of Appeals of Oregon · 1976
2 more not listed; retrieve them via the Exa API.