641 P.2d 577 BYLUND, Appellant, v. DEPARTMENT OF REVENUE, Respondent, and VALLEY RIVER CENTER, Intervenor-respondent. OTC 1292, SC 27730Oregon Supreme Court.Argued and submitted December 8, 1981. Affirmed March 2, 1982. In Banc[*] [*] Tongue, J. retired February 7, 1982. Appeal from Oregon Tax Court.[**] Page 583 Carl N. Byers, Judge Pro Tempore. [**] 9 OTR […]