Borden, Inc. v. Department of Revenue

This is a consolidated appeal of two companion 1 cases decided by the Oregon Tax Court. Plaintiff, the owner of two chemical plants, one in Lane County and one in Union County, appealed fruitlessly to the Board of Equalization the assessed valuation assigned to its property, more particularly to the machinery and equipment thereon, by the respective county assessors 2 as of January 1, 1975. Plaintiff then appealed to the Department of Revenue, which revised the assessed valuation downward for the machinery and equipment at both locations. No. VL 76-454. Plaintiff, being still aggrieved,…