Coos Head Timber Co. v. State Tax Commission

Edward H. Howell, Judge.

This suit involves the valuation of the Bunker Hill sawmill and certain related facilities owned by plaintiff in Coos Bay, Oregon, for the tax year 1965-66.

A detailed statement of the history and description of the mill would not be of general interest. The valuation of the mill, with some additional property, was before the Tax Court for the tax years 1959, 1960 and 1961.

Briefly, the mill was constructed in 1908 and was designed to handle unusually large logs. Its mainte nance requirements were substantial because of its age and construction.

The mill, which was…