Adams Motorcycle Sales, Inc. v. Department of Revenue

Carl N. Byers, Judge Pro Tempore.

This case has been submitted upon stipulation of the parties, who agree that no factual dispute exists and the sole issue is one of statutory construction. Plaintiff is a motorcycle dealer who owned certain motor vehicles which were not registered or licensed on January 1,1972, but which were subsequently registered and licensed prior to March 31, 1972. Plaintiff sought to have the property taxes thereon canceled under the provisions of ORS 481.270 (2). The Marion County Assessor refused to cancel the taxes on the ground that plaintiff had failed to furnish…