J. R. Simplot Co. v. Department of Revenue

This matter is before the court on plaintiff's Motion for Reconsideration. The court allowed oral and written arguments by the parties and amici curiae.

Plaintiff and amici curiae contend the court erred in holding that ORS 308.411(2) results in an elected value which is or may be different from true cash value. They believe the value intended by the legislature and directed by the statute is true cash value.6 They argue that the court must look at all of ORS308.411 and consider it in context. The court finds that such an examination does not change its opinion.

DETERMINING TRUE CASH VALUE

The…