Log Co. v. Dept. of Rev.

I. INTRODUCTION

This matter comes before the court on cross-motions for summary judgment.

II. FACTS

The parties have agreed to the following material facts. Plaintiff (taxpayer) filed Forest Harvest Privilege Tax (FHPT) and Western Oregon Privilege Tax (WOPT) returns for tax years 1996, 1997, 1998, 1999, and 2000. Each return was submitted with less than the full payment of tax due. The remaining tax due was not paid within 60 days of the due dates on the returns. In each of the tax years at issue, Defendant (the department), issued notices of assessment to tax-payer. From the date each notice…