Frank Lumber Co. v. Dept. of Rev.

CARLISLE B. ROBERTS, Judge.

The plaintiff, an Oregon corporation, is engaged in the business of acquiring, owning and operating tim-berlands and timber in various counties in Oregon and in the operation of a sawmill near Mill City, Oregon, where it produces general and specialized lumber products. Plaintiff is subject to ORS 321.257 to 321.372, known as the Western Oregon Forest Land and Severance Tax Act, created by Or Laws 1977, ch 892. The defendants named are the State of Oregon, its Department of Revenue and the department’s present director. The department is the state agency charged…