Douglas Land Co. v. Clatsop County

This is a proceeding brought under the authority of Section 3613, L. O. L., as amended in 1913; see the *464Session Laws for that year, pages 329, 330. The salient portion of the statute has been recently quoted by Mr. Justice Bean in his opinion In re Weyerhaeuser Land Co., 85 Or. 434 (165 Pac. 1164, 1167), and it is not necessary to set it up here. It provides that a taxpayer aggrieved by the assessment of his property and who is denied relief by the board of equalization,, may appeal to the Circuit Court. The question to be determined is whether the assessment conforms to the actual cash value…