Legal Opinion
Douglas County Assessor v. Department of Revenue
Oregon Tax Court
Decided June 12, 1992No. TC 3134PublishedCited by 1 opinion
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff appeals from an opinion and order finding intervenor’s property in four accounts exempt as “inventory” under ORS 307.400. Plaintiff and intervenor stipulated to the value of the property in each account as of January 1, 1988. They also stipulated to some facts and a trial was held on the disputed facts.
FACTS
M. A. Hanna Company and Hanna Nickel Smelting Company (collectively Hanna) operated a nickel mine, ore processing and smelter operation in Douglas County for approximately 30 years. In August, 1986, Hanna ceased operation and in January, 1987, decided to…
2Cases cited3 opinions
- SW OR. PUB. DEF. SERVICES v. Dept. of Rev.Oregon Supreme Court · 1991
- First Evangelical United Brethren Church v. State Tax CommissionOregon Tax Court · 1963
- Simpson v. Department of RevenueOregon Supreme Court · 1985
3Cited by1 opinion
- Siuslaw F. Group v. Lane Co. Assessor, Tc-Md 080939c (or.tax 4-17-2009)Oregon Tax Court · 2009