Southern Pacific Transportation Co. v. Department of Revenue

This appeal is from the Tax Court. The parties are the taxpayer-plaintiff, Southern Pacific Transportation Company (taxpayer), and five defendants, including the Department of Revenue and four Oregon counties. The only issue is whether a 1989 amendment to the property tax law requires taxpayer to pay a higher rate of interest on real property taxes unpaid as of July 1, 1989. The Tax Court ruled in favor of defendants. Southern Pacific Trans. Co. v. Dept. of Rev., 12 OTR 278 (1992). Taxpayer appealed. We affirm.

Taxpayer and defendants were involved in other litigation in the Tax Court…