Taylor v. Clackamas County Assessor

CARL N. BYERS, Judge.

Both Plaintiffs (taxpayers) and Intervenor (the department) seek reconsideration of the court’s order granting Clackamas County’s and the Department of Revenue’s motions for summary judgment. The court will address each party’s position separately. Inasmuch as the department objects to the order granting its motion, the court will address its concerns first.

The department contends that the court’s interpretation of “unit of property” as used in Article XI, section ll(l)(a), of the Oregon Constitution, is both unnecessary and in error. The department argues that the…