Legal Opinion
Allen v. Department of Revenue
Oregon Tax Court
Decided February 9, 1973PublishedCited by 3 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
Pursuant to ORS 306.545, the County Assessor of Grant County, Oregon, appealed from the Department of Revenue’s Order No. VL 71-589 which granted a property tax exemption to a sawmill on the ground that the mill was a commercial facility under construe tion and therefore exempt from ad valorem taxation pursuant to OES 307.330, on January 1, 1971. Blue Mt. Forest Products, Inc., was and is the owner of the subject property; it intervened in accordance with OES 306.545 (3).
The application of OES 307.330 to the subject property was disputed; the facts themselves are…
2Cases cited5 opinions
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Tax Court · 1971
- Collier Carbon & Chemical Corp. v. Department of RevenueOregon Tax Court · 1972
- Collier Carbon & Chemical Corp. v. Department of RevenueOregon Supreme Court · 1972
- Oakwood In Forest Hills, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1968
3Cited by3 opinions
- Philips Industries of Oregon, Inc. v. Department of RevenueOregon Tax Court · 1974
- Multnomah County v. Department of RevenueOregon Tax Court · 1995
- Multnomah County v. Department of RevenueOregon Tax Court · 1974