Oregon Tax Court April 26, 2007, No. TC-MD 060538E (Control); 060539E. (Cannon Beach v. Clatsop County)

Plaintiff appeals the taxability of property identified in Defendant's records as Accounts 54376 and 54379. A trial was held in Astoria, Oregon, December 13, 2006. William R. Canessa (Canessa), Attorney, appeared on behalf of Plaintiff (the City). John A. Solheim (Solheim), Commercial Appraiser, appeared on behalf of Defendant (the County). I.