Jim Fisher Motors, Inc. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

This is a "hardship” case, arising under ORS 307.475. The facts are not in dispute. Plaintiff is an automobile retailer. Following the requirements of ORS 308.290, plaintiff filed an inventory of its unlicensed motor vehicles on hand as of January 1,1975, in the office of the Division of Assessment and Taxation of Multnomah County, utilizing Form No. A-43.

Motor vehicles which remain unlicensed after March 31 of any year are subject to ad valorem property taxation. The ad valorem tax may be can-celled upon compliance with ORS 481.270(2) which provides:

"(2) Old or new…