Roy L. Houck & Sons v. State Tax Commission

This is an appeal by the Oregon State Tax Commission, hereinafter referred to as the Commission, from a decree of the circuit court reversing in part and modifying a Commission Opinion and Order made after a review of an order of the Linn County Board of Equalization which placed certain personal property of Roy L. Houck & Sons (a partnership), petitioner-respondent, hereinafter referred to as Houck, on the assessment roll of that county for the year 1958. The Commission’s order upholding the county assessment held that pieces of construction equipment carrying fixed-load vehicle licenses…