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THOMAS CREEK LUMBER & LOG v. DEPT. OF REV.

(TC 4761; SC S054694).

178 P.3d 217 (2008)

344 Or. 131

THOMAS CREEK LUMBER AND LOG CO., Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, Defendant-Respondent.

Supreme Court of Oregon, En Banc.

Decided February 14, 2008.

Attorney(s) appearing for the Case

Jeffrey K. Hanson, Yazbeck Cloran & Hanson, LLC, Portland, argued the cause and filed the brief for plaintiff-appellant. With him on the brief was Heather McNamee.

Douglas M. Adair, Assistant Attorney General, Salem, argued the cause and filed the brief for defendant-respondent. With him on the brief were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.

BALMER, J.

This appeal from a decision of the Oregon Tax Court presents the question whether the Department of Revenue (department) may assess a penalty interest rate on deficiencies for taxes owed under the Western Oregon Forestland and Privilege Tax, ORS 321.257 to 321.390,1 and the Forest Harvest Privilege Tax, ORS 321.005 to 321.185 (collectively, timber taxes). The Tax Court held that the department properly applied the penalty interest...

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