Weyerhaeuser Land Co. v. Board of Equalization
Oregon Supreme Court
From Clackamas: James U. Campbell, Judge. Department 2. Statement by Me. Justice Bean. On September 19, 1914, tbe Weyerhaeuser Land Company filed with the board of equalization of Clackamas County, Oregon, its petition for the reduction of the assessment of certain lands for the purpose of taxation.
Read the full summary
From Clackamas: James U. Campbell, Judge. Department 2. Statement by Me. Justice Bean. On September 19, 1914, tbe Weyerhaeuser Land Company filed with the board of equalization of Clackamas County, Oregon, its petition for the reduction of the assessment of certain lands for the purpose of taxation. It is specifically set forth therein in substance that all the property described was assessed at more than its true cash value on March 1, 1914; that the assessment was based on a certain cruise and estimate of the timber on said lands for the county which was incorrect: that the assessment…
1Opinion of the CourtJustice Bean
It appears from the evidence that the assessor who had had four or five years’ experience in office, after obtaining the best information that he could, fixed the value of the timber on the lands involved at fifty cents per thousand for merchantable timber, except hemlock which he valued at thirty cents. Some timber in that locality closer in to market he placed at a greater value. His good faith in the matter is not questioned by the taxpayer. While there is little contention here as to the value of the timber per thousand there was considerable evidence introduced on behalf of the property…
2Cases cited6 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- Oregon Coal Co. v. Coos Co.Oregon Supreme Court · 1897
- Southern Oregon Co. v. Coos CountyOregon Supreme Court · 1901
- Northern Pac. Ry. Co. v. Clatsop CountyOregon Supreme Court · 1915
- Steel v. FellOregon Supreme Court · 1896
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Appeal of KliksOregon Supreme Court · 1937
- Case v. ChambersOregon Supreme Court · 1957
- Knappton Towboat Co. v. ChambersOregon Supreme Court · 1954
- J. R. Widmer, Inc. v. Department of RevenueOregon Supreme Court · 1972
- State Tax Commission v. Consumers' Heating Co.Oregon Supreme Court · 1956
12 more not listed; retrieve them via the Exa API.