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  5. 591 P.2d 1379 (1979)
 

MORAVEK'S CONCRETE v. DEPARTMENT OF REVENUE

Nos. 1134, 1133; SC 25710.

591 P.2d 1379 (1979)

285 Or. 495

MORAVEK'S CONCRETE, Inc., an Oregon Corporation, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant. L.P. Company, an Oregon Corporation, Respondent, v. Department of Revenue, State of Oregon, Appellant.

Supreme Court of Oregon, Department 1.

Decided March 20, 1979.

Attorney(s) appearing for the Case

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs was James A. Redden, Atty. Gen., Salem.

Robert J. Saalfeld of Harland, Ritter, Saalfeld & Griggs, Salem, argued the cause for respondent Moravek's Concrete, Inc. With him on the brief was Robert B. McConville, Salem, for respondent L.P. Co.

Before DENECKE, C.J., and HOLMAN, HOWELL and LENT, JJ.

HOLMAN, Justice.

This is an appeal by the Department of Revenue from a decision of the Oregon Tax Court, 7 OTR 385 (1978), in two consolidated cases holding that plaintiffs' concrete pump/boom trucks are exempt from ad valorem personal property taxation pursuant to ORS 481.272(4).

ORS 481.270 generally provides that vehicle registration and license fees imposed by ORS ch. 481 are in lieu of all other taxes and licenses...

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