Oregon Supreme Court

D. E. Shaw Renewable Investments v. Dept. of Rev.

October 5, 2023371 Or. 384

Summary

The Oregon Supreme Court affirmed the Tax Court, holding that ORS 308.624(4) bars the Department of Revenue from retroactively changing its valuation opinion for centrally assessed property, and that the broader authority under ORS 306.115 does not override that specific prohibition.