PENN PHILLIPS LANDS, INC. v. STATE TAX COMMISSION


446 P.2d 670 (1968)

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

Supreme Court of Oregon, Department 1.

Decided November 13, 1968.


Attorney(s) appearing for the Case

James C. Lynch and Theodore R. Conn, Lakeview, argued the cause and filed briefs for appellant.

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Robert Y. Thornton, Atty. Gen., and Theodore R. deLooze, Asst. Atty. Gen., Salem.

Before PERRY, C.J., and McALLISTER, SLOAN, O'CONNELL and MENGLER, JJ.


O'CONNELL, Justice.

This is an appeal by the plaintiff taxpayer from an order of the tax court concerning plaintiff's 1965 tax liability entered upon our mandate in Penn Phillips Lands, Inc. v. State Tax Commission, 84 Or.Adv. Sh. 1063, 430 P.2d 349 (1967).

Plaintiff owns land in Christmas Valley which is located in the northern half of Lake County, Oregon. The county assessor had made a comprehensive reappraisal of the southern...

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