Urban Renewal Agency v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on plaintiffs (agency) Motion for Summary Judgment. The agency appealed the Department of Revenue’s (department) order upholding an assessment of taxes against its property for the years 1988 through 1993. The court has considered the written and oral arguments of the parties.

In 1983, the agency acquired title of the subject property. From 1983 until 1993, it leased the property to the Coos Art Museum. In 1993, the assessor determined that the museum was a taxable entity and that the agency’s property should have been taxed. The assessor…