Legal Opinion
Burlington Northern, Inc. v. Department of Revenue
Oregon Tax Court
Decided February 14, 1979PublishedCited by 6 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
On July 19, 1976, after notice to the plaintiffs and the hearing on their petition, pursuant to ORS 308.580—308.600, the defendant issued its Order No. A&AU 76-42 determining that the true cash value, as of January 1,1976, of the plaintiffs’ operating railroad properties allocable to the State of Oregon was $42,085,201.
On July 21,1977, following the same procedure, the defendant issued its Order No. A&AU 77-49, determining that plaintiffs’ railroad operating properties in Oregon as of January 1,1977, had a true cash value of $40,570,036. Plaintiffs have appealed to…
2Cases cited7 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Feves v. Department of RevenueOregon Tax Court · 1971
- Pacific Power & Light Co. v. Department of RevenueOregon Supreme Court · 1979
- Reid v. Yellow Cab Co.Oregon Supreme Court · 1929
- Publishers Paper Co. v. Department of RevenueOregon Supreme Court · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Burlington Northern, Inc. v. Department of RevenueOregon Supreme Court · 1981
- United Telephone Co. of the Northwest, Inc. v. Department of RevenueOregon Tax Court · 1986
- Bylund v. Department of Revenue Valley River CenterOregon Tax Court · 1981
- Southern Pacific Transportation Co. v. Department of RevenueOregon Tax Court · 1982
- Burlington Northern, Inc. v. Department of RevenueOregon Supreme Court · 1981
1 more not listed; retrieve them via the Exa API.