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PORTLAND CANNING CO. v. TAX COMMISSION

241 Or. 109 (1965)

404 P.2d 236

PORTLAND CANNING COMPANY v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed July 15, 1965.

Attorney(s) appearing for the Case

A.W. Pedersen, Assistant Attorney General, Salem, argued the cause for appellant. With him on the brief was Robert Y. Thornton, Attorney General, Salem.

DeMar Batchelor, Hillsboro, argued the cause for respondent. On the brief were Carrell F. Bradley and Bush & Bradley, Hillsboro.

Before McALLISTER, Chief Justice, and SLOAN, GOODWIN, HOLMAN and LUSK, Justices.

AFFIRMED.

HOLMAN, J.

Plaintiff, Portland Canning Company, hereinafter referred to as the taxpayer, owns and operates two food canning plants in Washington County. The defendant, State Tax Commission, assumed the responsibility, pursuant to ORS 306.125, of evaluating the plants for tax purposes for the tax year 1962-1963. Using the values as determined by the commission, the Washington County Assessor assessed the plants. The taxpayer petitioned the Board of...

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