POWELL ST. I v. MULTNOMAH COUNTY ASSESSOR

(SC S065290 (Control), S065295).

445 P.3d 297 (2019)

365 Or. 245

POWELL STREET I, LLC, Plaintiff-Respondent, v. MULTNOMAH COUNTY ASSESSOR, Defendant-Appellant, and Department of Revenue, Defendant-Intervenor-Appellant.

Supreme Court of Oregon, En Banc.

July 25, 2019.


Attorney(s) appearing for the Case

Daniel Paul , Assistant Attorney General, Salem, argued the cause and filed the briefs for appellant Department of Revenue. Also on the briefs were Ellen F. Rosenblum , Attorney General, and Benjamin Gutman , Solicitor General.

Carlos A. Rasch , Multnomah County Attorney's Office, Portland, filed the briefs for appellant Multnomah County Assessor. Also on the briefs was Jenny M. Madkour , County Attorney, Portland.

Alex C. Robinson , CKR Law Group, P.C., Lake Oswego, argued the cause and filed the brief for respondent.

Peter R. Jarvis , Holland & Knight LLP, Portland, filed the brief on behalf of amici curiae Building Owners and Managers Association of Oregon, Commercial Association of Brokers Oregon/Southwest Washington, Institute of Real Estate Management, Oregon —Columbia River Chapter #29, and NAIOP Commercial Real Estate Development Association—Oregon. Also on the brief was Nellie Q. Barnard .


The issue before us in this direct appeal from the Oregon Tax Court involves the proper valuation, for property tax purposes, of a shopping center that did not have an anchor tenant on the assessment date. The Tax Court accepted taxpayer's valuation that significantly decreased the value of the...

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