Oregon Tax Court April 4, 1990, TC 2862 (Southwestern Oregon Public Defender Services, Inc. v. Department of Revenue)

CARL N. BYERS, Judge.

The assessor denied plaintiff a tax exemption for its personal property for 1987-88. Plaintiff appealed to defendant. By Opinion and Order No. 87-3362 defendant also

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denied the exemption. Plaintiff now seeks de novo review in this court.

The parties stipulated to the facts and filed cross-motions for summary judgment.