Springwater Env. v. Clackamas County, Tc-Md 100196d (or.tax 2-17-2011)

DECISION

Plaintiff appeals Defendant's denial of its 2007-08 property tax exemption application1 received by Defendant on July 2, 2008, and Defendant-Intervenor's (Department) Conference Decision No. 09-0045 (Decision), dated December 18, 2009, concluding that Plaintiff did not meet the statutory requirements of property owned by a public body and Department lacked "authority to recommend relief under ORS 307.475, the hardship statute." (Def-Intervenor's Decision at 5.)2

The parties submitted a statement of stipulated facts and cross motions for summary judgment. Oral argument was held in the…