Johnson v. State Tax Commission

Defendant appeals from a decision by the Tax Court that the county assessor of Clatsop county was estopped by his conduct from assessing ad valorem taxation on certain automobiles held by plaintiff as of January 1, 1966. Defendant, on appeal, argues that even though this court has applied equitable estoppel to some governmental agencies, the doctrine should not be applied to the collection of taxes.

The following facts are material: ORS 481.270 requires that motor vehicles that are unlicensed and unregistered as of January 1 of each year shall be listed for ad valorem taxation unless they…