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PUBLISHERS PAPER CO. v. DEPARTMENT OF REVENUE

530 P.2d 88 (1974)

PUBLISHERS PAPER CO., Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided December 19, 1974.

Attorney(s) appearing for the Case

John C. Caldwell, Hibbard, Caldwell, Canning, Bowerman & Schultz, Oregon City, argued the cause and filed briefs for appellant.

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and Theodore W. deLooze, Chief Tax Counsel, Salem.

O'CONNELL, Chief Justice.

Plaintiff appeals from a decree1 of the Oregon Tax Court sustaining an order of the Oregon Department of Revenue2 establishing the value of plaintiff's real property as of January 1, 1971. The subject property is an integrated lumber and plywood mill complex located in southeastern Portland. The parties to this litigation are in substantial agreement as to the determinants of value...

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