Legal Opinion
J. R. Simplot Co. v. Department of Revenue
Oregon Tax Court
Decided March 19, 1993No. TC 2885 TC 2962PublishedCited by 4 opinions
1Opinion of the Court
Decision for defendant rendered March 19, 1993.
Appeal pending. These suits concern the value of Simplot's potato processing facility near Hermiston for 1984, 1985 and 1986. In 1984, Simplot appealed its assessed value to the board of equalization. The board ordered the value reduced to $36,056,150. The assessor appealed that order to defendant. After a hearing, defendant increased the value to $39,132,160, and Simplot appealed to this court.
On January 19, 1990, this court ordered defendant to hold a hearing on the merits concerning 1985 and 1986. J. R. SimplotCo. v. Dept. of Rev., 11 OTR 309…
2Cases cited4 opinions
- Whipple v. HowserOregon Supreme Court · 1981
- Holman Transfer Co. v. City of PortlandOregon Supreme Court · 1952
- Astoria Plywood Corp. v. Department of RevenueOregon Tax Court · 1975
- J. R. Simplot Co. v. Department of RevenueOregon Tax Court · 1989
3Cited by4 opinions
- SIMPLOT CO. v. Dept. of Rev.Oregon Supreme Court · 1995
- J. R. Simplot Co. v. Department of RevenueOregon Supreme Court · 1995
- D. R. Johnson Lumber Co. v. Department of RevenueOregon Tax Court · 1993
- Port of Umatilla v. Umatilla County AssessorOregon Tax Court · 1999