Southern Pacific Transportation Co. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Pursuant to ORS 308.505 et seq. (relating to the assessment of designated utilities and railway companies by the Department of Revenue), the Utility Section of the Assessment and Appraisal Division, Oregon Department of Revenue, assessed the true cash value of the real and personal property of the Southern Pacific Transportation Company’s Oregon railroad transportation property as of January 1,1976 (Tax Court No. 1093), January 1,1977 (Tax Court No. 1189), January 1, 1978 (Tax Court No. 1282) and January 1, 1979 (Tax Court No. 1362). The plaintiff appealed these…