POLK COUNTY v. DEPARTMENT OF REVENUE and CAPITAL MANOR, INC., Intervenor TC 4226.In the Oregon Tax Court. Decided May 26, 1998. PROPERTY TAXATION — STATUTORY CONSTRUCTION 1. The court will not rely upon legislative history to construe a statute unless the statute is ambiguous. PROPERTY TAXATION — ASSESSMENT — NONPROFIT HOUSING FOR THE ELDERLY 2. […]
