Portland Canning Co. v. State Tax Commission

Plaintiff, Portland Canning Company, hereinafter referred to as the taxpayer, owns and operates two food canning plants in Washington 'County. The defendant, State Tax Commission, assumed the responsibility, pursuant to ORS 306.125, of evaluating the plants for tax purposes for the tax year 1962-1963. Hsing the values as determined by the commission, the Washington County Assessor assessed the plants. The taxpayer petitioned the Board of Equalization of Washington County for a reduction of these values. After a hearing in which the commission participated, the Board of Equalization reduced…