Penn Phillips Lands, Inc. v. Department of Revenue

I agree with the conclusion of the Tax Court that the method of valuation of plaintiff’s land for tax purposes for the tax years 1966 and 1967 was discriminatory and therefore violated both the equality provisions of the Fourteenth Amendment and the uniformity provisions of the Oregon Constitution, Art. I, § 32 and Art. IX, § 1.

The evidence is sufficient to support the conclusion that the assessor’s action in appraising plaintiff’s *500property on a different basis than other property of the same kind was a part of the same pattern of systematic discrimination which characterized the appraisal in…