Legal Opinion
Mt. Sexton Properties, Inc. v. Department of Revenue
Oregon Tax Court
Decided September 30, 1987No. TC 2510PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiffs appeal for declaratory relief, claiming unconstitutionality of ORS 321.352. Plaintiffs state five claims. Plaintiffs also complain that defendant’s administrative hearing on these issues deprived plaintiffs of due process because they were denied the issuance of subpoenas to compel testimony and evidence from county officials.
The dispute arises from the imposition of ad valorem taxes on western Oregon forest lands for 1977 and thereafter.
In 1961, the Oregon State Tax Commission (defendant’s predecessor), was given the responsibility to appraise all timber and…
2Cases cited11 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Mitchell v. W. T. Grant Co.Supreme Court of the United States · 1974
- Noonan v. City of PortlandOregon Supreme Court · 1938
- SCHOOL DISTRICT NO. 12 OF WASCO CTY. v. Wasco CountyOregon Supreme Court · 1974
- Bare v. GortonWashington Supreme Court · 1974
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3Cited by2 opinions
- Mt. Sexton Properties, Inc. v. Department of RevenueOregon Supreme Court · 1988
- Tilbury v. Multnomah CountyOregon Tax Court · 1994