Legal Opinion
Proud Truck Sales, Inc. v. Department of Revenue
Oregon Tax Court
Decided November 15, 1971PublishedCited by 2 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
This is an appeal from the Department of Revenue’s Order No. VL 70-312, dated August 12, 1970, denying plaintiff’s request for cancellation of Linn County’s personal property assessment of certain motor vehicles and trailers held in plaintiff’s inventory on January 1,1970.
ORS 481.270 (2) provides that:
“(2) Old or new vehicles * * * not registered and licensed under this chapter on January 1 of any year, which are being held in stock by the owner or dealer for sale or exchange, shall be reported to the county assessor by the owner and listed for ad valorem taxation…
2Cases cited7 opinions
- Johnson v. State Tax CommissionOregon Supreme Court · 1967
- Belton v. BuesingOregon Supreme Court · 1965
- Boyle v. City of BendOregon Supreme Court · 1963
- Earls v. ClarkeOregon Supreme Court · 1960
- County of Lincoln v. FISCHEROregon Supreme Court · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Jeld-Wen, Inc. v. Department of RevenueOregon Tax Court · 1973
- Demco Development Corp. v. Department of RevenueOregon Supreme Court · 1977