Norpac Foods, Inc. v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on a request by the Defendant Department of Revenue (the department) for a preliminary ruling relating to the meaning of OAR 150-308.205-(D) (the Rule). Plaintiff (taxpayer) has opposed the request for a preliminary ruling and has advanced its own view of how the Rule should be read.

The department’s request for a preliminary ruling is grounded in its view that a statement of the court’s interpretation of the Rule in advance of work by expert witnesses on appraisal will give needed guidance to those experts. Taxpayer has…