R.L.K. & Co. v. State Tax Commission

Edward H. Howell, Judge.

This case is before the tax court again after having-been remanded to the defendant commission for a determination of the value of the plaintiff’s interest in the property involved. See R.L.K. and Company v. Commission, 1 OTR 584 (1964).

Plaintiff operates the Timberline Lodge on Mt. Hood under a special use permit with the United States Forest Service. Two issues were involved in the first case: whether plaintiff’s interest in the special use permit constituted a taxable interest and, if so, what was the true cash value of that interest. The tax court for the reasons…