Clackamas Cty Assessor v. Village at Main Street
Annotate this CaseThis tax case arose on direct review of a Tax Court decision that awarded attorneys' fees to the taxpayer, Village at Main Street Phase II, LLC after its successful challenge to the Clackamas County Assessor's property tax assessment on improvements to its property. The Tax Court issued an order and supplemental judgment naming the county as the judgment debtor, but requiring the Department of Revenue to pay the attorney fees. Both the County and the Department appealed that decision. Upon review, the Supreme Court found that the Tax Court erred in its interpretation of Oregon case law in awarding attorneys' fees to the Village and reversed the supplemental judgment.
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