Hult Lumber & Plywood Co. v. Department of Revenue

Edward H. Howell, Judge.

Plaintiff appeals from the Department of Revenue’s opinion and order which held that the department was without jurisdiction to hear plaintiff’s petition involving the true cash value of plaintiff’s inventory of felled and bucked logs for the assessment date of January 1, 1967. The Department of Revenue denied jurisdiction for the reason that plaintiff had failed to appeal the Lane County Department of Assessment and Taxation’s valuation of the inventory to the Lane County Board of Equalization as required by ORS 309.100.

On or about March 2, 1967, the plaintiff filed…