Court Gives Appraisers Advanced Guidance on Their Role

Business Valuation UpdateVol. 10 No. 12
Legal and Court Case Update
December 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
September 28, 2004
US
State Court
Oregon
United States Tax Court
Breithaupt

Summary

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.

See Also

Norpac Foods v. Oregon Department of Revenue

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