Hyster Co. v. Department of Revenue

CARL N. BYERS, Judge.

The above cases were consolidated for trial because they both concern the Hyster manufacturing facility in Portland. During the course of the administrative appeals of the land and improvement values, the land value was reduced. This resulted in Assessor Wilcox appealing the value of the land only in case No. 1926 and Hyster Company appealing the value of the machinery and equipment only in case No. 1914. (None of the parties appealed the value of the buildings and yard improvements.) For ease of identification, the parties will be referred to as the “county,” the…