Grant County Assessor v. Dayville Schl. 16j, Tc 4893 (or.tax 1-31-2011)

ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

I. INTRODUCTION

This matter is before the court on the motion of Defendant Dayville School District 16J (the school district) for summary judgment. Plaintiff Grant County Assessor (the county) appeals from a decision of the Magistrate Division. The county contends that a house and underlying lot owned by the school district and periodically leased to teachers employed by the school district is subject to assessment and taxation under Oregon's ad valorem property tax.

Proceedings in this case have been divided into two phases. The parties…