Clatsop County v. Oregon American Lumber Co.

The question here presented is, whether a property owner, after pursuing the statutory method of petitioning the board of equalization for a reduction in valuation of his property and successively appealing, first, from the order of the board of equalization to the State Tax Commission, and, then from the order of the commission to the circuit court, where the matter is pending when suit is instituted to foreclose delinquent tax certificates, may interpose the defense of fraudulent overvaluation in such suit.

Such defense was alleged in appealing defendant’s answer; a demurrer was interposed…