Legal Opinion
Reynolds Metals Co. v. Department of Revenue
Oregon Supreme Court
Decided December 16, 1970PublishedCited by 15 opinions
1Opinion of the CourtDenecke, J.
This appeal presents this court with a task of extreme perplexity, — fixing the true cash value of the plaintiff’s aluminum reduction plant at Trout-dale, Oregon. The county assessor fixed the value for 1968-1969 ad valorem tax purposes at $18,000,000. The taxpayer contends its value is $9,924,432. The Tax Court found the value to he $12,358,717. 3 OTR 470 (1970). Both the taxpayer and the Department of Revenue appeal.
The function of the plant is to reduce a raw material, alumina, to aluminum by an electrolytic process. The plant now produces 100,000 tons of aluminum yearly. The facility was…
2Cases cited3 opinions
- Oregon Portland Cement Co. v. State Tax CommissionOregon Supreme Court · 1962
- Georgia-Pacific Corp. v. State Tax CommissionOregon Supreme Court · 1964
- Reynolds Metals Co. v. Department of RevenueOregon Tax Court · 1969
3Cited by15 opinions
- Bend Millwork Co. v. Department of RevenueOregon Supreme Court · 1979
- Rose City Transit Co. v. City of PortlandCourt of Appeals of Oregon · 1974
- Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Medical Building Land Co. v. Department of RevenueOregon Supreme Court · 1978
- Publishers Paper Co. v. Department of RevenueOregon Supreme Court · 1974
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