John B. Franzwa, Inc. v. Community Gresham Broadcasting Corp. (In Re Columbia River Broadcasting, Inc.)

MEMORANDUM GRANTING SUMMARY JUDGMENT TO PLAINTIFF

DONAL D. SULLIVAN, Bankruptcy Judge.

The parties filed cross-motions for summary judgment on the issue of the validity of Multnomah County’s assessment of post-filing taxes on personal property of the estate. The litigants settled the issue of the validity of the County’s assessment of pre-petition taxes and the appropriate valuation of the property. Summary judgment should be granted to the trustee. My reasons, which are based primarily upon the application of Oregon law, follow.

The remaining issue was considered in the light of California…