Multnomah County v. Department of Revenue

Carlisle B. Roberts, Judge.

Multnomah County, Oregon, a political subdivision, through its Department of Assessment and Taxation, appealed to this court from the defendant Department of Revenue’s Order No. VL 72-97, dated February 28, 1973, which held that the improvements in an indus trial plant complex located in Section 26 2N-1W, Tax Lot 25 (141411ST. Eivergate Boulevard), in the City of Portland, County of Multnomah, were exempt from ad valorem taxation as of January 1, 1970, pursuant to OES 307.330 and 307.340. The property was owned by Midland-Eoss Corporation, the intervenor herein.

OES…