SCHOOL DISTRICT No. 12, WASCO COUNTY ET AL, v. WASCO COUNTY ET AL; DEPARTMENT OF REVENUE, Intervenor. In the Oregon Tax Court. September 20, 1973. Statutory construction — Subsequent amendment — Retroactive effect 1. Legislative intent dictates that the provisions of ORS 311.385 (2) have been the law since 1969 though ORS 311.806 (3) did […]