R.L.K. AND COMPANY v. STATE TAX COMMISSION


438 P.2d 985 (1968)

R.L.K. AND COMPANY, an Oregon Corporation, Respondent, v. STATE TAX COMMISSION, Appellant.

Supreme Court of Oregon, In Banc.

Decided March 27, 1968.


Attorney(s) appearing for the Case

Theodore W. deLooze, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the brief were Robert Y. Thornton, Atty. Gen., and Alfred B. Thomas, Asst. Atty. Gen., Salem.

Norman J. Wiener, Portland, argued the cause for respondent. With him on the brief were King, Miller, Anderson, Nash & Yerke, Portland.

Before PERRY, C.J., and McALLISTER, SLOAN, O'CONNELL, GOODWIN, DENECKE and HOLMAN, JJ.


O'CONNELL, Justice.

This is an appeal by the State Tax Commission from a decree of the Oregon Tax Court fixing the value for tax purposes of property popularly known as "Timberline Lodge."

Plaintiff operates the property under a 15-year special-use permit which was issued in 1955 by the United States Government acting through the United States Forest Service. The permit is quite restrictive, subjecting plaintiff to...

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