ROCKWEST TRAINING CO., INC. v. DEPARTMENT OF REVENUE TC 3232In the Oregon Tax Court. December 7, 1992. Property taxation — Administrative regulation 1. The holding of a case is viewed in light of a regulation which is subsequently enacted. Submitted on Motions for Summary Judgment. Elaine Ciafarone Tunzat, Garrett, Hemann, Robertson, Paulus, Jennings Comstock, P.C., […]