Legal Opinion
Hyster Co. v. Department of Revenue
Oregon Tax Court
Decided March 31, 1971PublishedCited by 4 opinions
1Opinion of the Court
Loren D. Hicks, Judge Pro Tempore.
The issue is whether certain items of inventory of plaintiff taxpayer were exempt from personal property tax assessment under Oregon’s Free Port Act, ORS 307.810 to 307.990, for the tax year 1967-68. Plaintiff’s claim for exemption was disallowed by the Multnomah County Assessor. Plaintiff appealed to the State Tax Commission (now the Department of Bevenue) and, failing to prevail there, appealed to this court.
The plaintiff produces and sells forklift trucks, straddle carriers, towing winches and other similar products, referred to as industrial trucks. These…
2Cases cited10 opinions
- Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
- Klepper v. CarterCourt of Appeals for the Ninth Circuit · 1923
- Freightliner Corp. v. Department of RevenueOregon Supreme Court · 1971
- Weyerhaeuser Co. v. State Tax CommissionOregon Supreme Court · 1966
- Freightliner Corp. v. Department of RevenueOregon Tax Court · 1969
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3Cited by4 opinions
- Freightliner Corp. v. Department of RevenueOregon Supreme Court · 1976
- Freightliner Corp. v. Department of RevenueOregon Tax Court · 1975
- Aero Air, Inc. v. Department of RevenueOregon Tax Court · 1980
- Gunderson Bros. Engineering Corp. v. Department of RevenueOregon Tax Court · 1973