ENTRY FORM

CALENDAR STATUS: Active
SC Number:
S067283
CA Number:
Case Title:
Level 3 Communications, LLC v. Department of Revenue
Date:
03/16/2021
Time:
10:00 AM
Location:
Via Video Case 1
Attorneys:
Cynthia M. Fraser on behalf of Level 3 Communications, LLC
Marilyn J. Harbur on behalf of Oregon Department of Revenue
Comments:
Statement of Issues:
On direct review, the issue is whether statutes permitting unit valuation of a centrally assessed company's property allow the Department to consider investor attributes inherent in stock ownership or the stock and debt value of a company as proxies for, or indicators of, the value of the tangible and intangible property owned, used, or held by the taxpayer on the assessment date

These summaries of cases are prepared for the benefit of members of the media to assist them in reporting the court's activities to the public. Parties and practitioners should not rely on the summaries, or the statement of issues to be decided in the summaries, as indicating the questions that the Supreme Court will consider. Regarding the questions that the Supreme Court may consider, see Oregon Rule of Appellate Procedure 9.20.
Justice(s) NOT Participating:
Meagan A. Flynn
Merit Briefs67283BROP.pdf67283BROP.pdf67283BRAC.pdf67283BRAC.pdf67283BRRS.pdf67283BRRS.pdf


Last Revised: 03/01/2021