Bend Millwork Co. v. Department of Revenue

This case is concerned with fixing the true cash value of plaintiffs industrial property as of January 1, 1974, and January 1, 1975. The principal dispute centers on the effect upon value of claimed plant "layout” deficiencies. Defendant appeals from the decree of the Oregon Tax Court reversing an order of the Oregon Department of Revenue. We modify but substantially affirm.

The subject property is a production millwork plant, including buildings, machinery, and equipment, located near Bend in Deschutes County. The 23-acre plant site in the Bend Industrial Park is served by a mainline…