United Telephone Co. of the Northwest, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff is a public telephone business headquartered in Hood River, Oregon, doing business in both Wash ington and Oregon. Plaintiff appeals from the Department of Revenue’s determination of true cash value of plaintiffs Oregon property for the tax years 1983 and 1984. Due to the interstate and integrated nature of plaintiffs business, the established procedure is to first ascertain the value of all taxable property utilized in the business (the unit) and then allocate a portion of that value to the taxable property located in Oregon. See ORS 308.550 and ORS 308.555.…