City of Portland v. Multnomah County

This suit was instituted for the purpose of determining whether certain real property owned by the city of Portland and used for corporate purposes is subject to taxation. Title to the three parcels of real property was acquired by the city after the taxes had been assessed on March first, but before any levy had been made. In other words, the property in question was in private ownership on the “tax day,” but not at the time of the levy of the tax.

The trial court sustained a general demurrer to the answer of the defendants and, upon their refusal further to plead, entered a decree in favor…