Oregon Tax Court February 16, 1995, TC 3626 (Multnomah County v. Department of Revenue)

CARL N. BYERS, Judge.

This matter is before the court on plaintiffs’ motion for summary judgment and intervenors’ cross-motion for summary judgment. The parties stipulated the facts and submitted written memoranda. The controversy centers on the meaning of ORS 307.330, which grants a property tax exemption to commercial facilities under construction.