STRAWN v. STATE TAX COMM.


236 Or. 299 (1964)

388 P.2d 286

STRAWN ET AL v. STATE TAX COMMISSION, COOS BAY TIMBER CO.

Supreme Court of Oregon.

Affirmed as modified January 15, 1964.


Attorney(s) appearing for the Case

John B. Crowell, Jr., Portland, argued the cause and submitted a brief for appellant.

John M. Eaton, District Attorney, Coquille, argued the cause and submitted a brief for respondents Strawn and Flanagan.

No appearance for State Tax Commission.

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


AFFIRMED AS MODIFIED.

SLOAN, J.

This appeal from the tax court involves the valuation, for personal property tax purposes, of railroad equipment used by Coos Bay Timber Co. in its logging operations in Coos County. The county assessor of Coos county appraised the property as of January 1, 1960, at a valuation that caused the taxpayer to appeal to the State Tax Commission. The commission materially reduced the assessor's valuations. Pursuant to ORS 306.545...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases