Coos Head Timber Co. v. Commission

Edward H. Howell, Judge.

This case involves the true cash value of plaintiff’s property known as the Empire pulp and sawmill plant in Coos County for the tax year 1965-66.

At the trial the parties agreed on $85,200 as the value of the real property but disagreed as to the true cash value of the improvements which consist of a sawmill and pulp plant.

The Coos County Assessor, based on an appraisal by the industrial section of the tax commission, valued the improvements as of January 1, 1965, at $1,943,050. The plaintiff appealed to the Coos County Board of Equalization which reduced the value to…