Century Pontiac, Inc. v. Commission

Edward H. Howell, Judge.

Plaintiff appeals from an order of the tax commission which denied plaintiff’s petition to abate certain personal property taxes. The defendant’s demurrer to the plaintiff’s complaint is based on the grounds that plaintiff’s suit is barred by the statute of limitations.

The plaintiff’s complaint alleges that in October, 1965, plaintiff discovered that the assessor had not given it an exemption for the tax year 1965-66 for its licensed motor vehicles as allowed by ORS 481.270. Plaintiff’s complaint alleges that “it was discovered by plaintiff and the Assessor’s Office…