Dennehy v. Department of Revenue

OPINION ON REHEARING

Petition for Rehearing heard February 3, 1987. Gregory J. Howe, Portland, represented plaintiff. Marilyn J. Harbur, Assistant Attorney General, Salem, represented defendant. Amended decision for defendant rendered February 5, 1987. CARL N. BYERS, Judge.

Defendant petitioned for reconsideration of a portion of the court’s opinion issued January 9,1987. Defendant urges the court to reconsider that portion of its opinion, 10 OTR 348 at 357, which concludes that the state levies the taxes for tax increment financing and the state’s tax base sets the limits on urban renewal…