Legal Opinion
Penn Phillips Lands, Inc. v. State Tax Commission
Oregon Supreme Court
Decided July 26, 1967PublishedCited by 34 opinions
1Opinion of the CourtGoodwin, J.
The State Tax Commission appeals a judgment of the Oregon Tax Court which set aside an appraisal of $60 per acre for real property in Lake County and entered a new appraisal of $10 per acre for the tax year 1965. The new appraisal was not the kind of relief prayed for by the taxpayer, but the taxpayer has not cross-appealed. The Tax Court decision is found in 2 OTR 373 (1966).
The taxpayer in 1961 purchased some 80,000 acres of desert land in the vicinity of Christmas Valley in northern Lake County. Approximately 4,000 acres of this land has been incorporated into a townsite which is not…
2Cases cited7 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Switz v. Township of MiddletownSupreme Court of New Jersey · 1957
- Baldwin Const. Co. v. ESSEX COUNTY BD. OF TAXATION AND CITY OF EAST ORANGESupreme Court of New Jersey · 1954
- Robinson v. State Tax CommissionOregon Supreme Court · 1959
- Crawford v. Linn CountyOregon Supreme Court · 1884
2 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Rogue River Packing Corp. v. Department of RevenueOregon Tax Court · 1976
- County of Ada v. Red Steer Drive-Ins of Nevada, Inc.Idaho Supreme Court · 1980
- Chart Development Corporation v. Department, RevenueOregon Tax Court · 2001
- Ernest W. Hahn, Inc. v. COUNTY ASSESSOR, ETC.New Mexico Supreme Court · 1978
- County of Maricopa v. North Central Development Co.Court of Appeals of Arizona · 1977
29 more not listed; retrieve them via the Exa API.