TAYLOR v. CLACKAMAS COUNTY ASSESSOR, 14 OTR 504 (1999)

Emma E. TAYLOR and Eugene E. Feltz v. CLACKAMAS COUNTY ASSESSOR and DEPARTMENT OF REVENUE, INTERVENOR. TC 4302.In the Oregon Tax Court. Decided January 13, 1999. PROPERTY TAXATION — STATUTORY CONSTRUCTION — LEGISLATIVE HISTORY 1. Under the principles enunciated by the Oregon Supreme Court, this court is not to consider the legislative history or “historical […]

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