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ALLIED TIMBER CO. v. DEPT. OF REV.

No. TC 1594; SC 29102.

677 P.2d 33 (1984)

296 Or. 412

ALLIED TIMBER COMPANY, Plaintiff-Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Appellant.

Supreme Court of Oregon.

Decided February 15, 1984.

Attorney(s) appearing for the Case

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for defendant-appellant. With him on brief was Dave Frohnmayer, Atty. Gen.

Ridgway K. Foley, Jr., and Roy D. Lambert, Portland, argued the cause for plaintiff-respondent. With them on the brief was Schwabe, Williamson, Wyatt, Moore & Roberts.

In Banc.

LENT, Justice.

The Port of Cascade Locks owned land, and under ORS 307.090(1) that land would ordinarily be exempt from taxation.1 The land was leased to plaintiff, which was the owner of the improvements thereon. As a result of the leasing, the land, as well as the improvements, was subject to taxation by reason of ORS 307.110(1).2

During five years of the leasehold period, namely, the tax years 1973...

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