REVERSED AND REMANDED.
GOODWIN, J.
The Oregon State Tax Commission appeals, and the taxpayer cross-appeals, from an order made by the circuit court for Clackamas County which directed the refund of certain property taxes assessed and paid for the tax year 1958-59.
The taxpayer is the Oregon Portland Cement Company, a corporation, and the property in question is the taxpayer's cement plant in Oswego. The parties have agreed generally on the replacement...
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