Legal Opinion
Multnomah County v. Finance America Corp.
Court of Appeals of Oregon
Decided May 12, 1993No. 9108-05038; CA A73252PublishedCited by 4 opinions
1Opinion of the CourtWarren, P. J.
Multnomah County (county) appeals a judgment of the circuit court denying tax foreclosure of real property owned by the Port of Portland (the Port). We affirm.
During the tax year in question, the real property that is the subject of this action was leased by the Port to a non-tax exempt entity. County assessed taxes, ORS 307.110, and, when the taxes went unpaid for the statutory time, it brought this foreclosure action. The Port filed an answer asserting as an affirmative defense that county did not have statutory authority to impose a tax lien on property owned by the Port and, therefore,…
2Cases cited4 opinions
- Jarvill v. City of EugeneOregon Supreme Court · 1980
- Sproul v. GilbertOregon Supreme Court · 1961
- Sanok v. GrimesOregon Supreme Court · 1983
- Johnson v. Department of RevenueOregon Supreme Court · 1982
3Cited by4 opinions
- Tvko v. HowlandOregon Tax Court · 2001
- Urban Renewal Agency v. Department of RevenueOregon Tax Court · 1996
- Avery v. Department of Revenue, Tc 5014 (or.tax 6-29-2011)Oregon Tax Court · 2011
- Grant County Assr. v. Dayville Sch. Dist. 16j, Tc 4893 (or.tax 4-21-2010)Oregon Tax Court · 2010