Norpac Foods v. Oregon Department of Revenue

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Full Text of Court Cases
September 28, 2004
2037 Frozen Fruits, Fruit Juices, and Vegetables
311411 Frozen Fruit, Juice, and Vegetable Manufacturing
state taxation (incl. ad valorem)

Norpac Foods v. Oregon Department of Revenue
2004 Ore. Tax LEXIS 109
US
State Court
Oregon
United States Tax Court
Breithaupt

Summary

The issue in this state tax case was the interpretation of an administrative rule as it relates to the highest and best use (HBU).
Norpac Foods v. Oregon Department of Revenue
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See Also

Court gives appraisers advance guidance on their role

The issue in this state tax case was the interpretation by the court of an administrative rule as it relates to the highest and best use (HBU) requirement.