Freightliner Corp. v. Department of Revenue

The defendant, Department of Revenue, appeals from a decree of the Oregon Tax Court striking omitted property assessments made by the Multnomah County Assessor against personal property owned by plaintiff.

Plaintiff, a manufacturer of heavy-duty trucks and tractors, claimed and was granted an exemption for certain personal property under the Oregon Free Port Act, ORS 307.810 et seq. The exemption was first allowed in 1960. The assessor denied the exemption for 1967 on the grounds that the plaintiff’s property did not qualify for free port exemption. The denial was affirmed by this court,…