Legal Opinion
Oregon Portland Cement Co. v. Department of Revenue
Oregon Tax Court
Decided April 20, 1973PublishedCited by 1 opinion
1Opinion of the Court
Carlisle B. Roberts, Judge.
This is an appeal from the Department of Revenue’s Order No. VL 71-757, denying relief under ORS 307.405 for the 1971-1972 tax year. The undisputed facts are:
During the years 1966, 1967 and 1968, the plaintiff installed facilities relating to the control of air pollution in its cement plant, located in Section 11, T 2S, R IE, County of Clackamas, State of Oregon, and applied for and received certifications from the Environmental Quality Commission (formerly the State Sanitary Authority) pursuant to ORS 449.635. Plaintiff applied for and was granted an exemption from…
2Cases cited5 opinions
- Lane County v. R. A. Heintz Construction Co.Oregon Supreme Court · 1961
- Chesney v. ByramCalifornia Supreme Court · 1940
- State v. AllredArizona Supreme Court · 1948
- Wright v. Weil Bros. & Co.Indiana Court of Appeals · 1921
- Crawford v. CommissionOregon Tax Court · 1968
3Cited by1 opinion
- Cascade Manor, Inc. v. Department of RevenueOregon Tax Court · 1974