1. Home
  2. Browse Decisions
  3. P.2d
  4. 477 P.2d
  5. 477 P.2d 888 (1970)
 

REYNOLDS METALS CO. v. DEPARTMENT OF REVENUE

477 P.2d 888 (1970)

REYNOLDS METALS COMPANY, Respondent and Cross-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant and Cross-Respondent.

Supreme Court of Oregon, In Banc.

Decided December 16, 1970.

Rehearing Denied March 3, 1971.

Attorney(s) appearing for the Case

Carl N. Byers, Sp. Asst. Atty. Gen., Salem, argued the cause for appellant and cross-respondent. With him on the briefs were Lee Johnson, Atty. Gen., and Theodore W. de Looze, Asst. Atty. Gen., Salem.

Allan Hart, Portland, argued the cause for respondent and cross-appellant. With him on the briefs were Lindsay, Nahstoll, Hart, Duncan, Dafoe & Krause, Portland.

DENECKE, Justice.

This appeal presents this court with a task of extreme perplexity, — fixing the true cash value of the plaintiff's aluminum reduction plant at Troutdale, Oregon. The county assessor fixed the value for 1968-1969 ad valorem tax purposes at $18,000,000. The taxpayer contends its value is $9,924,432. The Tax Court found the value to be $12,358,717. 3 OTR 470 (1970). Both the taxpayer and the Department of Revenue appeal.

The function...

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