Legal Opinion
Penn Phillips Lands, Inc. v. Department of Revenue
Oregon Supreme Court
Decided April 29, 1970PublishedCited by 10 opinions
1Opinion of the CourtTongue, J.
This is the third time that the continuing controversy between these parties has been appealed to this court. All involve the assessment of real property taxes upon lands in Christmas Valley in northern Lake county as the result of plaintiff’s development, promotion and sale of lands in that area. For previous decisions by this court, see Penn Phillips Lands, Inc. v. State Tax Commissioner, 247 Or 380, 430 P2d 349 (1967) and 251 Or 503, 446 P2d 670 (1968). For previous decisions by the Oregon Tax Court, see 2 OTR 373 (1966) and 3 OTR 399 (1969).
In the first appeal to this court it appeared…
2Cases cited7 opinions
- Penn Phillips Lands, Inc. v. State Tax CommissionOregon Supreme Court · 1967
- Robinson v. State Tax CommissionOregon Supreme Court · 1959
- State v. AtkinsOregon Supreme Court · 1968
- Penn Phillips Lands, Inc. v. State Tax CommissionOregon Tax Court · 1966
- West Hills, Inc. v. State Tax CommissionOregon Supreme Court · 1970
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- First Interstate Bank v. Department of RevenueOregon Supreme Court · 1988
- Freightliner Corp. v. Department of RevenueOregon Tax Court · 1973
- Commonwealth, Inc. v. Department of RevenueOregon Supreme Court · 1971
- First Interstate Bank of Oregon, N.A. v. Department of RevenueOregon Tax Court · 1987
- Meadowland Ranches, Inc. v. Department of RevenueOregon Supreme Court · 1977
5 more not listed; retrieve them via the Exa API.