Norbud, Inc. v. Department of Revenue

Carlisle B. Eoberts, Judge.

Plaintiff appeals from defendant’s Order No. VL 75-58, issued on January 27,1975, in which the Depart ment of Revenue held that the failure of the plaintiff to pay an aircraft registration fee by the statutory due date required the county assessor to assess the plaintiff’s aircraft for personal property tax purposes for the tax year 1974-1975.

The facts adduced at trial were not disputed. Plaintiff corporation is the owner of a 1968 Turbo Commander aircraft. The registration fee on the airplane was paid 13 days after the February 28 deadline for payment. The evidence…