State Ex Rel. D.R. Johnson Lumber Co. v. Department of Revenue

CARL N. BYERS, Judge.

Relator’s Petition for Alternative Writ of Mandamus seeks to compel the Department of Revenue (department) to defend an opinion and order which was appealed to the Oregon Tax Court. It also seeks to prevent the department from assisting a party to a Tax Court appeal to overturn the department’s own order. Grant County intervened and, like the department, filed a responsive pleading. The matter is before the court on Relator’s Motion for Summary Judgment. The parties have stipulated the facts and submitted written and oral arguments.

FACTS

The stipulated facts are as follows: