Erickson v. State Tax Commission

Peter. M. Gunnar, Judge.

This is a suit to set aside def endant’s Opinion' and Order No. VL 63-7, in which it affirmed its-original determination of 1962 unit valúe of timber "to be' removed from plaintiffs’ classified reforestation ‘ lands under a permit issued pursuant to ORS 321.255 to ORS 321.355. This unit value determines the yield tax to be paid upon removal of the timber.

Plaintiffs own over 900 acres of reforesation lands in Columbia County. In 1962, they applied for a permit under ORS 321.310 et seq. to harvest timber from approximately 200 acres of their lands. After appraisal of…