Rosboro Lumber Co. v. Heine

CARLISLE B. ROBERTS, Judge.

The sole question presented at this time is the court’s jurisdiction to try petitioner’s suit on the merits. * During the tax years 1971-1972 to 1975-1976, inclusive, the petitioner was the owner of the land and timber in Sec 36, T 18 S, R 4 E, WM, Marion County, Oregon. In 1959, a timber appraiser employed by the Department of Revenue’s predecessor, the State Tax Commission, acting pursuant to ORS 306.127 (1959 Replacement Part), made a cruise of the timber on the subject property and found a volume of 31,006,000 board feet. During the tax years 1970-1971 through…