Legal Opinion
Dayton v. Department of Revenue
Oregon Tax Court
Decided June 2, 1972PublishedCited by 2 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
The County Assessor of Josephine County appeals from the Order No. VL 71-569 of the Department of Revenue, relating to the assessor’s power to designate land as “forest land” or to refuse such designation, under subsection (4) of ORS 321.618.
On March 10, 1970, J. H. Baxter & Co., the intervenor herein, duly filed an application for designation of land as forest land, provided by ORS 321.618(1), for the 1970-1971 assessment year. Three contiguous tax lots comprising 485.15 acres were involved. The assessor designated 381.15 acres as forest land and denied application…
2Cases cited9 opinions
- Gouge v. DavidOregon Supreme Court · 1948
- Van Ripper v. Oregon Liquor Control CommissionOregon Supreme Court · 1961
- Riesland v. BaileyOregon Supreme Court · 1934
- Arnold v. Gardiner Hill Timber Co.Oregon Supreme Court · 1953
- Ring v. PattersonOregon Supreme Court · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Pratum Co-Op Warehouse v. Department of RevenueOregon Tax Court · 1975
- Multnomah County v. Department of RevenueOregon Tax Court · 1976