Freightliner Corp. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff, a manufacturer of heavy-duty trucks and tractors, claimed the “free port” exemption for certain personal property,, pursuant to ORS 307.810 et seq., for each of the tax years 1960-1961 through 1967-1968. For all but the last of these tax years, the County Assessor of Multnomah County ① granted plaintiff the exemption. The assessor’s denial of the exemption for 1967-1968 was successively affirmed by the defendant, .by the Oregon Tax Court and by the Oregon Supreme Court. Freightliner Corp. v. Dept. of Rev., 258 Or 478, 483 P2d 1307 (1971), aff'g 3 OTR 528,…