Legal Opinion
Mt. Hood Meadows Oreg., Ltd. v. Department of Revenue
Oregon Tax Court
Decided May 20, 1974PublishedCited by 2 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
The plaintiff has appealed defendant’s Order No. VL 72-358 (dated July 27, 1972), establishing the true cash value of improved real property situated in Hood River County as of the assessment dates January 1, 1970, and January 1, 1971 (Assessor’s Account No. 2S 9 100, Code 9, Hood River County, Oregon). The property consists of leased federal Forest Service lands and the improvements thereon comprising the Mt. Hood Meadows Ski Resort.
The plaintiff is a limited partnership with Mt. Hood Meadows Development Company (a corporation formed in 1966) as its general…
2Cases cited8 opinions
- Portland Canning Co. v. State Tax CommissionOregon Supreme Court · 1965
- Shields v. Department of RevenueOregon Supreme Court · 1973
- RLK AND COMPANY v. State Tax CommissionOregon Supreme Court · 1968
- Multnomah County v. Department of RevenueOregon Tax Court · 1971
- R.L.K. & Co. v. State Tax CommissionOregon Tax Court · 1964
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3Cited by2 opinions
- Mt. Bachelor, Inc. v. Department of RevenueOregon Tax Court · 1974
- Hood River County v. Department of RevenueOregon Tax Court · 1980