Oregon Supreme Court September 21, 1995, OTC 3557; SC S41870 (Multnomah County ex rel. Druin v. Oregon Department of Revenue)

PER CURIAM

Taxpayer is a chemical production company that, for many years, has operated a facility on property located along the Willamette River in northwest Portland. In 1990, the state notified taxpayer for the first time that the state claimed ownership of almost 16 acres of the nearly 55 acres of land on which the facility is located.