SC Number:
S061133 (CONTROL) S061137, S061138, S061139
CA Number:
Case Title:
Village at Main Stree Phase, II, LLC v. Department of Revenue
09:00 AM
Supreme Court Case 2
Kathleen Rastetter on behalf of Clackmas County Assessor
Carolyn Alexander on behalf of Department of Revenue
Donald H. Grim on behalf of Village at Main Street Phase II, LLC and Village Residential LLC
Statement of Issues:
Village at Main Street Phase II, LLC, v. Department of Revenue, (S061133) (Control) (S061137) (S061138) (S061139).

The Department of Revenue and the Clackamas County Assessor have appealed four limited judgments entered by the Tax Court relating to property tax appeals. The Tax Court held that, when taxpayers had appealed to the Tax Court Regular Division and raised issues only as to the value of the improvements to each property, ORS 305.287 did not allow the assessor to raise issues regarding the value of the entire property. On appeal, the issues are:

(1) Whether the Tax Court erred in construing ORS 305.287 to apply only to appeals in the Tax Court Magistrate Division and not to appeals before the Board of Property Tax Appeals or the Tax Court Regular Division.

(2) Whether the Tax Court erred in conducting a retroactivity analysis of ORS 305.287.

(3) Whether the Tax Court erred in denying the assessor's motions to amend its answers to add counterclaims under ORS 305.287.

The foregoing summary of a Supreme Court case that is scheduled for oral argument has been prepared for the benefit of the public. Parties and practitioners should rely on neither the factual summary set out above, nor the statement of issues to be decided, as delineating the questions that the Supreme Court ultimately may consider on review. See generally Oregon Rule of Appellate Procedure 9.20.
Justice(s) NOT Participating:
Merit Briefs

Last Revised: 10/09/2013