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FLAVORLAND FOODS v. WASHINGTON COUNTY ASSESSOR

(OTC 4393; SC S47940).

54 P.3d 582 (2002)

334 Or. 562

FLAVORLAND FOODS, now doing business as New Season Foods, Inc., Respondent, v. WASHINGTON COUNTY ASSESSOR, a political subdivision of the State of Oregon, and Department of Revenue, State of Oregon, Appellants.

Supreme Court of Oregon, En Banc.

Decided September 19, 2002.

Attorney(s) appearing for the Case

Robert B. Rocklin, Assistant Attorney General, Salem, argued the cause and filed the brief for appellant Department of Revenue. With him on the brief were Hardy Myers, Attorney General, and Michael D. Reynolds, Solicitor General.

Elmer M. Dickens, Assistant County Counsel, Hillsboro, filed the brief for appellant Washington County.

David L. Canary, of Garvey, Schubert & Barer, Portland, argued the cause and filed the brief for respondent. With him on the brief was Richard Baroway.

LEESON, J.

The Department of Revenue and Washington County Assessor (taxing authorities) appeal from a judgment of the Oregon Tax Court granting summary judgment in favor of Flavorland Foods (taxpayer). Flavorland Foods v. Washington County Assessor, 15 OTR 182, 2000 WL 1038185 (2000). For the reasons that follow, we reverse the decision of the Tax Court and remand the case for further proceedings.

At issue is the meaning of the phrase "each unit of...

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