Menasha Corp. v. Department of Revenue

Carlisle B. Boberts, Judge.

Plaintiff seeks to set aside the Department of Revenue’s Order No. VL 74-362, dated July 31, 1974, in which the department affirmed, for yield tax purposes, the unit market values of timber species on plaintiff’s reforestation land immediately prior to harvest, as used in Harvest Permit No. 73-32B, dated November 29, 1973. The unit values determined by the department pursuant to OBS 321.310 and those pleaded by plaintiff are:

Species Defendant’s Unit Value, MBF Plaintiff’s Unit Value, MBF

Douglas fir, 3M or better $125.00 $78.50

Douglas fir, merchantable culls 20.00…