ASTORIA PLYWOOD CORP. v. DEPARTMENT OF REVENUE


481 P.2d 58 (1971)

ASTORIA PLYWOOD CORPORATION, a Washington Corporation, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon.

Decided February 24, 1971.


Attorney(s) appearing for the Case

G.F. Bartz, Salem, argued the cause for appellant. With him on the briefs were Lee Johnson, Atty. Gen., and Theodore W. deLooze, Asst. Atty. Gen., Salem.

Lawrence M. Dean, Astoria, argued the cause for respondent. With him on the brief were Macdonald, Dean & McCallister and Jeanyse R. Snow, Astoria.

Before O'CONNELL, C.J., and McALLISTER, DENECKE, HOLMAN, TONGUE and BRYSON, JJ.


TONGUE, Justice.

This is an appeal by the Department of Revenue from a decree of the Oregon Tax Court that the true cash value of plaintiff's plywood manufacturing plant at Astoria for the tax year 1968-69 was the sum $1,079,980. (4 Or TC 122) The county assessor had previously found the true cash value of the plant to be $1,678,100. On plaintiff's appeal to the Department the value was reduced to $1,513,400. Plaintiff alleged that the true cash value did not exceed...

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