Weyerhaeuser Timber Co. v. State Tax Commission

This is an appeal from a decree of the circuit court which denied relief to the plaintiff taxpayer under statutory proceedings to review an order of the defendants, commissioners of the Oregon State Tax Commission. The parties will be referred to as the taxpayer and the Commission.

The Commission on September 24, 1958, issued Opinion and Order No. VL-58-206-A, which required county assessors to make changes in the value of standing timber for ad valorem tax purposes in four Oregon counties. The order resulted in litigation in the counties of Coos, Douglas, and Lane, but not in Benton County.…