Georgia-Pacific Cons. v. Clatsop Cty. Assr., Tc 4894 (or.tax 7-21-2010)

ORDER GRANTING DEFENDANT DEPARTMENT OF REVENUE'S MOTION FOR PARTIAL SUMMARY JUDGMENT AND DENYING PLAINTIFF'S CROSS-MOTION FOR PARTIAL SUMMARY JUDGMENT

I. INTRODUCTION

This matter is before the court on cross-motions for partial summary judgment. Defendant Department of Revenue (the department) has moved to have dismissed all claims of Georgia-Pacific Consumer Products, LP, formerly known as Fort James Operating Co. (taxpayer) based upon any allegations as to value of previously nonexempt property, as described below. Taxpayer has moved for an order directing how the property in question should…