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REYNOLDS METALS CO. v. STATE TAX COM.

227 Or. 467 (1961)

362 P.2d 705

REYNOLDS METALS COMPANY v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed June 14, 1961.

Petition for rehearing denied July 10, 1961.

Attorney(s) appearing for the Case

Alfred B. Thomas, Assistant Attorney General, Salem, argued the cause for appellants. With him on the briefs were Robert Y. Thornton, Attorney General, and Carlisle B. Roberts, Assistant Attorney General, Salem.

Norman J. Wiener, Portland, argued the cause for respondent. With him on the brief were Jean P. Lowman and King, Miller, Anderson, Nash & Yerke, Portland.

Before McALLISTER, Chief Justice, and ROSSMAN, WARNER, PERRY, SLOAN, O'CONNELL and GOODWIN, Justices.

AFFIRMED.

GOODWIN, J.

This is an appeal by the Oregon State Tax Commission from a decree in the circuit court in favor of the named taxpayer.

The question is simply stated:

Can the county, after making and correcting an error in the assessment of a taxpayer's property, use the individual corrective action as an excuse to deny the taxpayer the benefit of a uniform reduction in assessed valuation ordered by the county board of equalization for...

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