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COOS HEAD TIMBER COMPANY v. STATE TAX COMMISSION

463 P.2d 569 (1970)

COOS HEAD TIMBER COMPANY, an Oregon Corporation, Respondent, v. STATE TAX COMMISSION, Appellant.

Supreme Court of Oregon. In Banc.

Decided January 14, 1970.

Attorney(s) appearing for the Case

Theodore W. de Looze, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs were Robert Y. Thornton, Atty. Gen., and G.F. Bartz, Asst. Atty. Gen., Salem.

Joseph McKeown, Coos Bay, argued the cause for respondent. On the brief were McKeown, Newhouse & Johansen, Coos Bay.

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

PER CURIAM.

This is an appeal from the Oregon Tax Court, 3 OTR Adv. Sh. 155, which involves the valuation of the plaintiff's Bunker Hill Sawmill and its related facilities, located in Coos County, for the tax year 1965-1966.

We have carefully examined the facts and issues involved and have reached the conclusion that the decision of the tax court should be affirmed.

Since the opinion of the tax court clearly sets forth the facts and issues of law,...

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