Port of Morrow v. Morrow County Assessor, Tc-Md 091456d (or.tax 2-28-2011)

DECISION

Plaintiff appeals Defendant's Notices of Partial Disqualification from Special Assessment as Farmland in a Non-EFU Zone, dated June 29, 2009, imposing additional taxes on the disqualification from special assessment of Plaintiff s property identified as Accounts R04278, R04282, and R04371 (subject property). This matter is before the court on cross-motions for summary judgment filed by the parties.

I. STATEMENT OF FACTS

There is no dispute of material facts. Plaintiff, Port of Morrow, is an Oregon port organized under the Oregon Revised Statutes and owns public property. (Ptf s Cross…