State Tax Commission v. Consumers' Heating Co.

This is an appeal by the State Tax Commission from a decree of the circuit court which set aside an order entered by the commission. The order found that for the purpose of the levy of ad valorem taxes the property of the respondent, Consumers’ Heating Company, had a “true cash value” of $240,000 January 1, 1952. The respondent renders steam heating service in the business district of Klamath Falls and as such is a utility within the purview of OES 306.505 to 308.660. The term “true cash value” employed in the preceding sentence was taken from OES 308.540, which says:

“The State Tax Commission…