Irwin v. Oregon Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs (taxpayers) in these consolidated cases all protest and appeal from imposition of the Western Oregon Forestland and Privilege Tax (WOPT) on timber harvested from their lands. Taxpayers claim that the tax is not applicable to them and, if applicable, it violates various provisions of the Oregon Constitution and the Fourteenth Amendment (Equal Protection Clause) to the United States Constitution. There is no dispute of material fact, and the matter is before the court on taxpayers’ motion for partial summary judgment and Defendant Department of Revenue’s (the…