Legal Opinion
Heenan and Domogalla v. Dept. of Rev.
Oregon Tax Court
Decided June 16, 1972PublishedCited by 3 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
Plaintiffs appeal from the Department of Revenue’s Order No. VL 71-767 which held that certain personal property should he assessed at 40 percent of true cash value for the 1971 tax year. Plaintiffs pray that this court set aside that order and determine that the property in question should he assessed at the stipulated true cash value of $97,900 as of January 1, 1971.
The subject property is a dredge owned by M. P Materials Company, an Oregon corporation, hereinafter referred to as the taxpayer. The dredge is equipped with a hydraulic pump which pulls gravel, sand…
2Cases cited4 opinions
- People v. Monterey Fish Products Co.California Supreme Court · 1925
- Huron Fish Co. v. GlanderOhio Supreme Court · 1946
- Portland University v. Multnomah CountyOregon Supreme Court · 1897
- Balderee v. State Tax CommissionOregon Tax Court · 1965
3Cited by3 opinions
- Erwin v. Dept. of Rev.Oregon Tax Court · 1978
- Associated Computer Services, Inc. v. Department of RevenueOregon Tax Court · 1977
- Johnson v. Department of Revenue FosterOregon Tax Court · 1981