Penn Phillips Lands, Inc. v. State Tax Commission

This is an appeal by the plaintiff taxpayer from an order of the tax court concerning plaintiff’s 1965 tax liability entered upon our mandate in Penn Phillips Lands, Inc. v. State Tax Commission, 247 Or 380, 430 P2d 349 (1967).

Plaintiff owns land in Christmas Valley which is located in the northern half of Lake County, Oregon. The county assessor had made a comprehensive reappraisal of the southern half of Lake county which was completed in 1963. He had not made a similar reappraisal of the northern half of the county. However, he did make a reappraisal of plaintiff’s lands. Plaintiff’s lands…