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  5. 705 P.2d 731 (1985)
 

COOS COUNTY v. DEPT. OF REV.

OTC 2097; OTC 2107; SC S31343.

705 P.2d 731 (1985)

299 Or. 711

COOS COUNTY, a Political Subdivision of the State of Oregon, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided August 27, 1985.

Attorney(s) appearing for the Case

David R. Ris, Asst. County Counsel, Coquille, argued the cause and filed the brief for appellant.

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.

JONES, Justice.

In 1977, the Oregon legislature changed the method of taxing forest lands in this state. Or Laws 1977, ch 892. Prior to that time, both forest lands and timber were subject to an ad valorem tax. Under ORS chapter 321 and Oregon Laws 1979, chapter 497, a severance tax was placed on the timber. As a result of these changes, forest land values were significantly increased by the Department of Revenue. Several timber companies appealed these new valuations...

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