Legal Opinion
Williams v. State Tax Commission
Oregon Tax Court
Decided April 24, 1963PublishedCited by 3 opinions
1Opinion of the Court
Peter M. Gunnar, Judge.
This is a suit to set aside Opinion and Order No. VL 62-129, which sustained the assessed value placed by the Polk County Assessor upon plaintiffs’ lands in Polk County, Oregon, for the tax year 1961-62.
FACTS
Plaintiffs are the owners of three tracts of land, totaling in excess of 260 acres, situated in Polk County approximately three miles westerly from the City of Salem on Orchard Heights Road. A part of the subject property along Orchard Heights Road has been platted for sale.
During the initial reappraisal, the assessor classified this land as subdivision land and…
2Cases cited5 opinions
- State Highway Commission v. Superbilt Manufacturing Co.Oregon Supreme Court · 1955
- State Highway Commission v. DealOregon Supreme Court · 1951
- State Highway Commission v. StumboOregon Supreme Court · 1960
- Strawn v. State Tax CommissionOregon Tax Court · 1962
- Georgia-Pacific Corp. v. State Tax CommissionOregon Supreme Court · 1961
3Cited by3 opinions
- Tollefson v. Department of RevenueOregon Tax Court · 1979
- Mid Oil Co. v. Department of RevenueOregon Tax Court · 1984
- Pacific Coast Land Co. v. Department of RevenueOregon Tax Court · 1971