Johnson v. State Tax Commission

Edward H. Howell, Judge.

Plaintiff appeals from an order of the tax commission which denied a tax exemption for certain licensed motor vehicles allegedly exempt under ORS 481.270.

Plaintiff was the owner of various unlicensed motor vehicles on January 1, 1966. These vehicles were subject to taxation as personal property under ORS 481.270(2) ① unless they were registered and the license fees paid by March 31, 1966. Proof of the licensing, prior to the amendment of OES 481.270, had to be filed with the county assessor before June 6 of each year. In 1965 (Or L 1965, ch 86) the legislature advanced…