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Legal Opinion

Collier Carbon & Chemical Corp. v. Department of Revenue

Oregon Tax Court

Decided January 5, 1972PublishedCited by 6 opinions

1Opinion of the Court

Carlisle B. Roberts, Judge.

The Department of Revenue’s Order No. VL 70-193 modified Multnomah County’s 1969-1970 assessment of real property improvements and personal property related thereto and the plaintiff appeals therefrom. The matter turns on the application of ORS 307.330, exempting certain commercial facilities under construction. Plaintiff prays that this court direct the Multnomah County Department of Assessment and Taxation to cancel its assessment and to order refund of the real and personal property taxes paid under protest. The real property involved is described upon the…

2Cases cited3 opinions

  1. Katsoff v. LucertiniSupreme Court of Connecticut · 1954
  2. United States Ex Rel. Murphy v. Warden of Clinton PrisonDistrict Court, N.D. New York · 1939
  3. Oakwood In Forest Hills, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1968

3Cited by6 opinions

  1. Allen v. Department of RevenueOregon Tax Court · 1973
  2. Philips Industries of Oregon, Inc. v. Department of RevenueOregon Tax Court · 1974
  3. Multnomah County v. Department of RevenueOregon Tax Court · 1995
  4. Multnomah County v. Department of RevenueOregon Tax Court · 1974
  5. Multnomah County v. Department of RevenueOregon Tax Court · 1994

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