Bernard Chevrolet Co. v. Commission

Edward H. Howell, Judge.

Plaintiff’s claim for a tax exemption for licensed vehicles was denied by the tax commission and plaintiff appealed.

To be entitled to the exemption ORS 481.270 requires the owner of the vehicles to submit proof to the County Assessor that the vehicles have been registered and the license fees paid. ORS 308.250 requires that such proof be filed with the assessor not later than May 15 of the year of assessment.

The sole issue presented is whether the plaintiff’s claim Avas timely filed.

One of plaintiff’s secretaries testified that she prepared and mailed the necessary…