Union Pacific Railroad v. Department of Revenue

843 P.2d 864 (1992)

315 Or. 11

UNION PACIFIC RAILROAD COMPANY and its lessors, Oregon-Washington Railroad and Navigation Company, and Oregon Shortline Railroad Company, Appellants/Cross-Respondents,

v.

DEPARTMENT OF REVENUE, State of Oregon, Respondent/Cross-Appellant.

OTC 2039, 2196; SC S36117.

Supreme Court of Oregon, In Banc.

Argued and Submitted April 11, 1990.

Decided December 17, 1992.

Richard G. Smith, of Hawley Troxell Ennis & Hawley, Boise, ID, associated with Schwabe, Williamson & Wyatt, Portland, argued the cause and filed the briefs for appellants/cross-respondents.

James C. Wallace, Asst.…