Multnomah Cty v. Dept. of Rev. (Baker Commodities)

CARL N. BYERS, Judge.

This matter is before the court on cross motions for summary judgment. At issue is whether a taxpayer is entitled to a three percent discount for prompt payment of property taxes on omitted property.

The taxpayer, Baker Commodities, Inc., owned personal property used in its business. Under an extension agreement, it filed a timely personal property tax return on August 3, 1992. However, the county did not process the return in time for the property to be placed on the 1992-93 tax roll.

When the taxpayer did not receive a tax statement it contacted the assessor sometime…