Portland Adventist Medical Center v. Sheffield

The Multnomah County Assessor commenced omitted property proceedings against the operators of various nonprofit hospitals, including plaintiff Portland Adventist Medical Center and required the plaintiff to show cause, pursuant to ORS 311.209, why some of the plaintiffs properties should not be added to the tax rolls. ORS 311.209 provides:

“Notice shall be given to the [owner] * * * of the assessor’s intention to add the property to the assessment or tax roll and to assess the property in such person’s name. [The notice] shall * * * require the person * * * to show cause, if any, why the…