Portland Canning Co. v. State Tax Commission

Peter M. Gunnar, Judge.

This is a suit to set aside State Tax Commission Opinion and Order No. VL 62-212, which instructed the Assessor of Washington County to reinstate cer tain values for plaintiff’s properties on the assessment rolls. Earlier, at the State Tax Commission’s direction, the assessor placed these values on the assessment roll, and the Washington County Board of Equalization reduced them.

An Oregon corporation, Portland Canning Company owns and operates two food canning plants in Washington County, one at Forest Grove and the other at Sherwood.

Beginning in the 1961-62 tax year…