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PENN PHILLIPS LANDS v. STATE TAX COM.

247 Or. 380 (1967)

430 P.2d 349

PENN PHILLIPS LANDS, INC., Respondent, v. STATE TAX COMMISSION, Appellant.

Supreme Court of Oregon.

Reargued July 10, 1967.

Affirmed as modified July 26, 1967.

Attorney(s) appearing for the Case

Alfred B. Thomas, Assistant Attorney General, Salem, argued the cause for appellant. With him on the briefs were Robert Y. Thornton, Attorney General, and Theodore W. deLooze, Assistant Attorney General, Salem.

Theodore R. Conn and James C. Lynch, Lakeview, argued the cause and filed a brief for respondent.

Before PERRY, Chief Justice, and McALLISTER, SLOAN, O'CONNELL, GOODWIN, HOLMAN and LUSK, Justices.

AFFIRMED AS MODIFIED.

GOODWIN, J.

The State Tax Commission appeals a judgment of the Oregon Tax Court which set aside an appraisal of $60 per acre for real property in Lake County and entered a new appraisal of $10 per acre for the tax year 1965. The new appraisal was not the kind of relief prayed for by the taxpayer, but the taxpayer has not cross-appealed. The Tax Court decision is found in 2 OTR 373 (1966).

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