Emerald Loggers Radio Ass'n v. State Tax Commission

Peter M. G-ttnnar, Judge.

This is a suit to set aside the commission’s Opinion and Order numbered VL 63-25, which held plaintiff taxable as a centrally assessed utility under ORS 308.505 et seq. Plaintiff seeks this court’s determination that plaintiff is not taxable as a centrally assessed utility or, in the alternative, that it is not taxable at the true cash value determined by the commission.

In its plea in abatement defendant alleges that plaintiff’s petition for review heretofore filed before the commission was not properly verified as required by ORS 308.595 and that therefore the…