Legal Opinion
STC Submarine, Inc. v. Department of Revenue
Oregon Tax Court
Decided January 25, 1994No. TC 3426PublishedCited by 6 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff appeals the 1991 assessed value of its building and structures used to manufacture marine fiber optic cable. The central issues are the highest and best use of the facility and the concept of real market value as it relates to the building and structures.
FACTS
The subject property is located on the Willamette River in the Rivergate Industrial District of north Portland. The plant was designed specifically for plaintiff’s use in manufacturing fiber optic cable. The building has a ground floor area of 189,000 square feet. Its high eaves of 37 1/2 feet and 54 feet…
2Cases cited2 opinions
- Computer Concepts, Inc. v. BrandtOregon Supreme Court · 1990
- Freedom Federal Savings & Loan Ass'n v. Department of RevenueOregon Supreme Court · 1990
3Cited by6 opinions
- STC Submarine, Inc. v. Department of RevenueOregon Supreme Court · 1995
- krummenacker/zimmerling v. Dept. of Rev.Oregon Tax Court · 2003
- Lane County v. Babcock Properties, Tc-Md 100131d (or.tax 6-7-2011)Oregon Tax Court · 2011
- Lane County v. McDougal, Tc-Md 100136d (or.tax 6-7-2011)Oregon Tax Court · 2011
- Norpac Foods, Inc. v. Department of RevenueOregon Tax Court · 2005
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