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Filed: June 28, 2012
IN THE SUPREME COURT OF THE STATE OF OREGON
CLACKAMAS COUNTY ASSESSOR, Plaintiff-Appellant, and
DEPARTMENT OF REVENUE, STATE OF OREGON,
Appellant,
v. VILLAGE AT MAIN STREET PHASE II, LLC, Defendant-Respondent.
(TC 4877; SC S058755) En Banc On appeal from the Oregon Tax Court.* Henry C. Breithaupt, Judge. Argued and submitted April 30, 2012. Kathleen J. Rastetter, Assistant County Counsel, Oregon City, argued the cause
and filed the briefs for appellant Clackamas County Assessor. With her on the briefs was Clackamas County Counsel.
Jeremy C. Rice, Assistant Attorney General, Salem, filed the briefs for appellant Oregon Department of Revenue. With him on the briefs were John R. Kroger, Attorney General, and Anna M. Joyce, Solicitor General.
David P. Weiner, Greene & Markley, P.C., Portland, argued the cause and filed the brief for respondent. With him on the brief was Donald H. Grim. WALTERS, J. The supplemental judgment of the Tax Court is reversed.  
* TC-RD 4877, WL 2377828 (June 15, 2010).
WALTERS, J.
2  This tax case arises on direct review of a decision of the Tax Court  
3  awarding attorney fees to the taxpayer, Village At Main Street Phase II LLC (Village),  
4  after its successful challenge to the Clackamas County Assessor's (the county's) property  
5  tax assessment on certain improvements to its property.  The Tax Court issued an order  
6  and supplemental judgment naming the county as the judgment debtor, but requiring the  
7  Department of Revenue (the department) to pay the attorney fees under ORS  
8  305.490(4)(b).  Clackamas County Assessor v. Village at Main Street Phase II, LLC, TC

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Oregon Law