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SPROUL ET AL v. GILBERT ET AL

226 Or. 392 (1961)

359 P.2d 543

SPROUL ET AL v. GILBERT ET AL

Supreme Court of Oregon.

Reversed and remanded February 8, 1961.

Petition for rehearing denied March 21, 1961.

Attorney(s) appearing for the Case

Alfred B. Thomas, Assistant Attorney General, Salem, argued the cause for appellants. With him on the briefs were Robert Y. Thornton, Attorney General, and Donald H. Burnett, Assistant Attorney General, Salem.

Roy Kilpatrick, Canyon City, Oregon, argued the cause and submitted a brief for respondents.

John R. Hay, Ronald L. Orloff and Hart, Rockwood, Davies, Biggs and Strayer, Portland filed a brief for Oregon Cattlemen's Association as amicus curiae.

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

REVERSED AND REMANDED.

O'CONNELL, J.

This is a suit for declaratory relief under ORS 28.130, the Uniform Declaratory Judgments Act. Plaintiffs attack an assessment subjecting their interests in certain grazing lands in Grant county to an ad valorem tax imposed upon them under ORS 307.060. Defendants, the Grant county assessor and sheriff and the State Tax Commission, appeal from a judgment for plaintiffs.

The interests subject to be taxed are grazing...

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