UNION PACIFIC R.R. CO. v. TAX COMM.


232 Or. 521 (1962)

376 P.2d 80

UNION PACIFIC RAILROAD COMPANY v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed November 21, 1962.


Attorney(s) appearing for the Case

Alfred B. Thomas, Assistant Attorney General, Salem, argued the cause for appellant. With him on the briefs were Robert Y. Thornton, Attorney General and Carlisle B. Roberts, Assistant Attorney General, Salem.

Randall B. Kester, Portland, argued the cause for respondent. With him on the brief were Maguire, Shields, Morrison, Bailey & Kester, Portland.

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


AFFIRMED.

SLOAN, J.

In the tax year 1958 defendant State Tax Commission assessed and equalized plaintiff's taxable property situate in Multnomah county at 117 percent of true cash value. The commission assigned a similar ratio to all property assessed by the commission within that county. The ratio of all locally assessed property was 100 percent. Plaintiff appealed this determination of the commission to the circuit court. The court set aside the commission...

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