Bylund v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The Director of Assessment and Taxation for Lane County, Oregon, appealed from the Department of Revenue’s Order No. VL 78-668, dated November 22, 1978, which held that the intervenor in this suit, Teleprompter Corporation, was not liable to the county for real or personal ad valorem property taxes on certain cable television “housedrops” utilized in Teleprompter’s business. The order cancelled the 1977-1978 property tax assessment imposed upon the house-drops and required the county to amend the tax roll and to refund any excess taxes which may have been paid on…