Legal Opinion
Western States Fire Apparatus, Inc. v. Department of Revenue
Oregon Tax Court
Decided December 12, 1969PublishedCited by 3 opinions
1Opinion of the Court
Edward H. Howell, Judge.
Plaintiff appeals from an order of the Department of Revenue sustaining the action of the Washington County Department of Revenue in adding certain personal property to the assessment roll as omitted property. The tax year involved is 1967-68.
The plaintiff is a custom manufacturer of fire trucks for fire districts and other municipal corporations. The plaintiff does not manufacture the truck chassis, but affixes the hoses, pumps, ladders and other necessary fire equipment to the chassis to form a completed fire truck. The chassis are acquired in two ways. In some…
2Cases cited7 opinions
- Mitchell Aero, Inc. v. City of MilwaukeeWisconsin Supreme Court · 1969
- Brock & Co. v. Board of SupervisorsCalifornia Supreme Court · 1937
- Ainsworth v. County of FillmoreNebraska Supreme Court · 1958
- Ace Construction Co. v. Board of EqualizationNebraska Supreme Court · 1959
- Brock & Co. v. Board of SupervisorsCalifornia Court of Appeal · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Freightliner Corp. v. Department of RevenueOregon Supreme Court · 1976
- Freightliner Corp. v. Department of RevenueOregon Tax Court · 1975
- Public Utility District No. 1 v. Department of RevenueOregon Tax Court · 2005