Avis Rent a Car System, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs are five rental car companies operating out of the Portland International Airport. The airport is owned and operated by the Port of Portland (Port). Plaintiffs operate on the subject premises as “Concessionaires.” The Multnomah County Department of Assessment and Taxation (assessor) determined that the concession premises were not exempt from property taxation and should be added to the tax roll as omitted property for the tax years 1990-91 through 1993-94 and assessed for taxation for 1994-95 and 1995-96. Plaintiffs make five claims, four of which relate to…