Swenson v. Department of Revenue

This is an appeal by plaintiff taxpayer from a decision of the Oregon Tax Court rejecting plaintiffs claim for a refund of yield taxes on forest crops for the 1973 tax year.1

The Tax Court correctly states the question at issue as follows: "The main question presented is whether the statutory language of ORS 321.310(2),2 requiring the Department of Revenue to determine the unit value of forest crops by a 'method’ which takes into account a variety of factors, requires a rule or regulation to be adopted by defendant pursuant to the rule-making requirements set forth in ORS chapter 183…