Reynolds Metals Co. v. State Tax Commission

This is an appeal by the Oregon State Tax Commission from a decree in the circuit court in favor of the named taxpayer.

The question is simply stated:

Can the county, after mailing and correcting an error in the assessment of a taxpayer’s property, use the individual corrective action as an excuse to deny the taxpayer the benefit of a uniform reduction in assessed valuation ordered by the county board of equalization for all other taxpayers of the same class ? The trial court held that the county could not do so in this case.

Despite the voluminous record, and the substantial figures involved in…