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MURPHY SALES CO. v. DEPT. OF REV.

OTC 3252; S40281.

871 P.2d 1013 (1994)

319 Or. 1

MURPHY SALES CO., an Oregon corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided April 29, 1994.

Attorney(s) appearing for the Case

Jeffrey E. Potter, of Lombard, Gardner, Honsowetz, Brewer & Potter, Eugene, argued the cause and filed the briefs for appellant. With him on the briefs was David V. Brewer, Eugene.

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause and filed the brief for respondent. With her on the brief was Theodore R. Kulongoski, Atty. Gen., Salem.

GILLETTE, Justice.

In this tax case, the Department of Revenue assessed Western Oregon Severance Tax (WOST) on timber harvested by plaintiff taxpayer from certain real property in Douglas County. Following an unsuccessful appeal of that assessment to the Department, taxpayer filed a complaint in the Oregon Tax Court arguing, among other things, that the timber was not subject to WOST, because it was not harvested from "privately owned land," as required for assessment...

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