Astoria Plywood Corp. v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiff, a Washington corporation doing business in the State of Oregon, manufacturing plywood at Astoria, Oregon, appealed from defendant’s Order No. VL 73-716, dated December 26, 1973, relating to the value of the land and the improvements thereon contained in Assessor’s Account Nos. 0101 809 9CB 6800 and 0101 809 8DA 300, as of January 1, 1973. The defendant and the County Assessor of Clatsop County had entered into an agreement, pursuant to ORS 306.126, making the appraisal of the subject property a departmental responsibility of the defendant.

The…