Oregon Broadcasting Co. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiff appealed from the Department of Revenue’s Order No. VL 77-190, dated March 24,1977, pertaining to the true cash value of approximately 7.95 acres of improved real property (Jackson County Assessor’s Account No. 1-38480-4, Map 372W13DD-500, Code 49-1), for purposes of taxation, as of the assessment date of January 1, 1976.

The plaintiff is a California corporation, duly licensed and qualified to do business in Oregon, operating a broadcast television studio which is particularly designed for the transmission and reception of microwave signals.

The subject…