Oregon Tax Court April 21, 2010, TC 4893. (Grant County Assr. v. Dayville Sch. Dist. 16j, Tc 4893 (or.tax 4-21-2010))

ORDER GRANTING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND DENYING DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT I. INTRODUCTION This matter is before the court on cross-motions for summary judgment. Pursuant to a procedure established in case management conferences in this case, these motions raise a preliminary, and possibly dispositive, issue.