GEORGIA-PACIFIC CORP. v. DEPARTMENT OF REVENUE


504 P.2d 704 (1972)

GEORGIA-PACIFIC CORPORATION, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided December 29, 1972.


Attorney(s) appearing for the Case

John B. Crowell, Jr., Portland, argued the cause for appellant. With him on the briefs was Hugh K. Cole, Jr., Portland.

Donald C. Seymour, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and Theodore W. deLooze, Asst. Atty. Gen., Salem.


HOWELL, Justice.

This is an appeal by plaintiff from a decree of the Tax Court denying plaintiff's claim for an exemption from real property taxes for the year 1970. We affirm.

The sole question presented is whether plaintiff is entitled to an exemption from ad valorem taxes for a building under construction on January 1, 1970, when the plaintiff had requested and received the exemption for the tax years 1968 and 1969.

The applicable statute ORS 307...

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