Legal Opinion
Philips Industries of Oregon, Inc. v. Department of Revenue
Oregon Tax Court
Decided March 18, 1974PublishedCited by 3 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
The plaintiff appealed from the Department of Revenue’s Order No. VL 72-376 (dated March 6,1973). The defendant’s order held that the plaintiff’s improved property, described as Tax Lot 1, Sec 9, T 9, R 1 W, Marion County, Oregon, near the City of Stay-ton, did not qualify for exemption from real and per sonal property taxes, on January 1, 1970, under the provisions of OES 307.330 and 307.340 (“Commercial Facilities Under Construction”).
The applicable statute, OES 307.330, as pertinent to this suit, provides:
“(1) * * * each new building or structure * * * is exempt…
2Cases cited7 opinions
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Keyes v. CHAMBERSOregon Supreme Court · 1957
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Tax Court · 1971
- Collier Carbon & Chemical Corp. v. Department of RevenueOregon Tax Court · 1972
- TEXAS EASTERN TRANSMISSION v. East Amwell Tp.New Jersey Superior Court Appellate Division · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Multnomah County v. Department of RevenueOregon Tax Court · 1995
- Linn County Assessor v. Department of RevenueOregon Tax Court · 1998
- Trendwest Resorts, Inc. v. Department of RevenueOregon Tax Court · 2005