Legal Opinion
Swenson v. Department of Revenue
Oregon Tax Court
Decided November 21, 1975PublishedCited by 5 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
Plaintiff appealed the defendant’s Order No. YL 74-189, dated April 15, 1974. The main question presented is whether the statutory language of ORS 321.-310(2), requiring the Department of Revenue to determine the unit value of forest crops by a “method” which takes into account a variety of factors, requires a rule or regulation to be adopted by defendant pursuant to the rule-making requirements set forth in ORS chapter 183 (hereinafter referred to as the Administrative Procedures Act). The plaintiff argues that any such “method” of determining value requires the…
2Cases cited4 opinions
- Sun Ray Drive-In Dairy, Inc. v. Oregon Liquor Control CommissionCourt of Appeals of Oregon · 1973
- RH MacY & Co. Inc. v. DIRECTOR, DIV. OF TAX.New Jersey Superior Court Appellate Division · 1962
- Mitchell v. CavicchiaNew Jersey Superior Court Appellate Division · 1953
- Ketchikan Packing Co. v. City of KetchikanDistrict Court, D. Alaska · 1958
3Cited by5 opinions
- Swenson v. Department of RevenueOregon Supreme Court · 1976
- Sandahl v. Department of RevenueOregon Tax Court · 1982
- Stan Wiley, Inc. v. Department of Revenue Tri-County Metropolitan Transit DistrictOregon Tax Court · 1984
- U.S. Bancorp v. Dept. of Rev.Oregon Tax Court · 2007
- US Bancorp v. Dept. of Rev., Tc 4531 (or.tax 3-13-2007)Oregon Tax Court · 2007