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ROSEBURG LBR. CO. v. STATE TAX COM.

223 Or. 294 (1960)

355 P.2d 606

ROSEBURG LUMBER COMPANY v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed August 3, 1960.

Attorney(s) appearing for the Case

John C. Mull, Assistant Attorney General, Salem, argued the cause for appellants. With him on the briefs were Robert Y. Thornton, Attorney General, and Theodore W. de Looze, Assistant Attorney General, Salem.

George W. Neuner, Jr., Roseburg, argued the cause for respondent. On the brief were Long, Neuner & Dole and Eldon F. Caley, Roseburg.

Before McALLISTER, Chief Justice, and ROSSMAN, WARNER, PERRY, SLOAN, O'CONNELL and GOODWIN, Justices.

AFFIRMED.

GOODWIN, J.

This is an appeal by the defendants, in their capacity as members of the Oregon State Tax Commission, from a decree of the circuit court which set aside an order of the Commission and reinstated an order of the Douglas County Board of Equalization. The various orders affected the assessed value of standing timber in Douglas County for the tax year 1958.

The parties will be referred to as the taxpayer and the Commission. The matter...

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