South Coast Lumber Co. v. State Tax Commission

This is an appeal from a decree of the Oregon Tax Court affirming an order of the State Tax Commission which in turn had affirmed an omitted property assessment made by Curry county against plaintiff for logs purchased from the U. S. Forest Service.

Plaintiff contended that the county was precluded from taxing the property in question because (1) the interest retained by the federal government in the property rendered it immune from state taxation and (2) the imposition of the tax discriminated against the federal government.

The tax court held that there was no substantial distinction between…