Freightliner Corp. v. Department of Revenue

Edward H. Howell, Judge.

Two issues are involved in this appeal: (1) whether a portion of plaintiff’s inventory is exempt from personal property taxation under the Oregon free port statute, ORS 307.810 and (2) the proper method of valuing plaintiff’s taxable inventory. When plaintiff appealed to the tax commission (now Department of Revenue) that department held that it lacked jurisdiction to hear the valuation issue. However, in this court the Department of Revenue does not raise the jurisdictional issue and the proper method of valuing plaintiff’s taxable inventory will be decided, together…