COOS COUNTY ASSESSOR v. DEPT. OF REV

David R. Koch, Assistant Coos County Counsel, Coquille, filed the motion for Plaintiff (the county). James C. Wallace, Assistant Attorney General, Department of Justice, Salem, appeared on behalf of Defendant (the department). Rohn R. Roberts and Loren S. Scott, Arnold Gallagher Saydack Percell Roberts Potter, P.C., Eugene, filed the cross-motion for Intervenor Defendant (taxpayer).