Legal Opinion
Citizens' National Bank v. Baker County Board of Equalization
Oregon Supreme Court
Decided January 22, 1924PublishedCited by 10 opinions
1Opinion of the CourtM'cCOURT, J.
The Citizens’ National Bank of Baker City, Oregon, which will be hereinafter referred to as “the bank,” is a national banking corporation.
On September 15, 1922, the bank, representing the shareholders of its capital stock, filed with the county board of equalization of Baker County a verified petition for the reduction of the assessed valuation of its shares of capital stock, as assessed by the assessor of Baker County, and as such valuation appeared on the assessment-roll of Baker County for the year 1922.
A hearing was had before the county board of equalization upon the petition of the…
2Cases cited15 opinions
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- Citizens' Savings Bank of Owensboro v. OwensboroSupreme Court of the United States · 1899
- First National Bank v. MoonSupreme Court of Kansas · 1918
- Oregon & Cal. R. R. v. Jackson CountyOregon Supreme Court · 1901
- Municipal Security Co. v. Baker CountyOregon Supreme Court · 1901
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Case v. ChambersOregon Supreme Court · 1957
- J. R. Widmer, Inc. v. Department of RevenueOregon Supreme Court · 1972
- General Electric Credit Corp. v. State Tax CommissionOregon Supreme Court · 1962
- West House, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Bear Creek Plaza, Ore., Ltd. v. Department of RevenueOregon Tax Court · 1992
5 more not listed; retrieve them via the Exa API.