Multnomah County v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on plaintiffs’ Motion for Summary Judgment. Intervenor has opposed the motion. The parties have stipulated the material facts and the court’s ruling on the legal issues will be determinative. Of concern is whether intervenor’s apartment project qualifies for property tax exemption as a commercial property under construction.

Intervenor’s predecessor in interest constructed an apartment project on a steep hillside. The site is on a rocky promontory in the Northwest Portland Hills near the downtown business district. The sole access to the…