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HAYDEN ISLAND, INC. v. DEPT. OF ENVTL. QUALITY

484 P.2d 1106 (1971)

HAYDEN ISLAND, INC., Appellant, v. DEPARTMENT OF ENVIRONMENTAL QUALITY, Respondent.

Supreme Court of Oregon.

Decided May 12, 1971.

Attorney(s) appearing for the Case

Ben Lombard, Jr., Portland, argued the cause for appellant. With him on the briefs were Souther, Spaulding, Kinsey, Williamson & Schwabe, Portland.

Theodore W. deLooze, Chief Tax Counsel, Department of Revenue, Salem, argued the cause for respondent. With him on the brief was Lee Johnson, Atty. Gen., Salem.

Before McALLISTER, P.J., and DENECKE, HOLMAN, BRYSON and SCHWAB, JJ.

PER CURIAM.

This litigation arose when the plaintiff filed a complaint in the Oregon Tax Court alleging that it was an Oregon corporation operating a sewage treatment plant; that the system qualified as a pollution control facility and was entitled to certification pursuant to ORS 449.605 et seq.; that defendant erroneously rejected plaintiff's application for certification and that such rejection denied plaintiff certain tax relief under ORS 449.635(4), ORS 317.072...

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