Strawn v. State Tax Commission

This appeal from the tax court involves the valuation, for personal property tax purposes, of railroad equipment used by Coos Bay Timber Co. in its logging operations in Coos County. The county assessor of Coos county appraised the property as of January 1, 1960, at a valuation that caused the taxpayer to appeal to the State Tax 'Commission. The commission materially reduced the assessor’s valuations. Pursuant to OBS 306.545 the Coos County sheriff and assessor appealed the commission’s order to the tax court. The taxpayer intervened in that proceeding. The tax court did not sustain the…