JOHNSON v. STATE TAX COMMISSION


248 Or. 460 (1967)

435 P.2d 302

JOHNSON, Respondent, v. STATE TAX COMMISSION, Appellant.

Supreme Court of Oregon.

Affirmed December 20, 1967.


Attorney(s) appearing for the Case

Carl N. Byers, Assistant Attorney General, Salem, argued the cause for appellant. With him on the brief were Robert Y. Thornton, Attorney General, and Carlisle B. Roberts, Assistant Attorney General, Salem.

No appearance for respondent.

Before PERRY, Chief Justice, and McALLISTER, SLOAN, O'CONNELL, GOODWIN, DENECKE and HOLMAN, Justices.


AFFIRMED.

SLOAN, J.

Defendant appeals from a decision by the Tax Court that the county assessor of Clatsop county was estopped by his conduct from assessing ad valorem taxation on certain automobiles held by plaintiff as of January 1, 1966. Defendant, on appeal, argues that even though this court has applied equitable estoppel to some governmental agencies, the doctrine should not be applied to the collection of taxes.

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