ELLISON v. DEPT. OF REVENUE

(TC 5177; SC S064092).

412 P.3d 201 (2018)

362 Or. 527

Barbara ELLISON, Plaintiff-Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Appellant, and Clackamas County Assessor, Defendant.

Supreme Court of Oregon.

March 1, 2018.


Attorney(s) appearing for the Case

Denise G. Fjordbeck , Assistant Attorney General, Salem, filed the petition for reconsideration on behalf of appellant. Also on the brief were Ellen F. Rosenblum , Attorney General, and Benjamin Gutman , Solicitor General.

Jack L. Orchard , Ball Janik, LLP, Portland, filed the response on behalf of respondent.

Before Balmer, Chief Justice, and Kistler, Walters, Nakamoto, Flynn, and Nelson, Justices, and Brewer, Senior Justice pro tempore.


The Department of Revenue has petitioned this court to reconsider part of its opinion in Ellison v. Dept. of Rev., 362 Or. 148, 404 P.3d 933 (2017). In that part of the opinion, the court described what it believed to...

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