MULTNOMAH COUNTY, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis v. DEPARTMENT OF REVENUE and ELF ATOCHEM NORTH AMERICA, INC., Intervenor TC 3557In the Oregon Tax Court. October 24, 1994. Property tax — Ownership of land 1. Under common law, […]