Legal Opinion
RLK AND COMPANY v. State Tax Commission
Oregon Supreme Court
Decided March 27, 1968PublishedCited by 20 opinions
1Opinion of the CourtO’Connell, J.
This is an appeal by the State Tax Commission from a decree of the Oregon Tax Court fixing the value for tax purposes of property popularly known as “Timberline Lodge.”
Plaintiff operates the property under a 15-year special-use permit which was issued in 1955 by the *605United States Government acting through the United States Forest Service. The permit is quite restrictive, subjecting plaintiff to the control of the Forest Service with respect to many aspects of the operation of the resort facility. The principal question in this case is the interpretation of ORS 307.060 as applied to the…
2Cases cited5 opinions
- United States v. City of DetroitSupreme Court of the United States · 1958
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
- United States v. Township of MuskegonSupreme Court of the United States · 1958
- Sproul v. GilbertOregon Supreme Court · 1961
- R.L.K. & Co. v. State Tax CommissionOregon Tax Court · 1964
3Cited by20 opinions
- McAllister v. Charter First Mortgage, Inc.Oregon Supreme Court · 1977
- Huszar v. CERTIFIED REALTY COMPANYOregon Supreme Court · 1975
- State Ex Rel. Harmon v. BlandingOregon Supreme Court · 1982
- Freightliner Corp. v. Department of RevenueOregon Tax Court · 1973
- Freightliner Corp. v. Department of RevenueOregon Supreme Court · 1976
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