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REYNOLDS METALS CO. v. DEPT. OF REV.

OTC 1895, SC S30875.

705 P.2d 712 (1985)

299 Or. 592

REYNOLDS METALS COMPANY, a Delaware Corporation, Respondent, v. DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Oregon, In Banc.

Decided August 20, 1985.

Attorney(s) appearing for the Case

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs was Dave Frohnmayer, Atty. Gen., Salem.

Allan Hart, Portland, argued the cause for respondent. With him on the brief were Carol A. Hewitt, David T. Douthwaite, and Lindsay, Hart, Neil & Weigler, Portland.

LENT, Justice.

In this appeal by the Department of Revenue (Department) from a decree of the Oregon Tax Court, we are presented with two major issues of fact and one issue of law. We are required to determine the true cash value of the plaintiff taxpayer's plant, i.e., its buildings and machinery and equipment as of January 1, 1980. The major issues of fact are the dollar value of physical depreciation and the dollar value of functional obsolescence in the plant....

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