SOUTHERN PACIFIC TRANSPORTATION COMPANY v. DEPARTMENT OF REVENUE TC 1093, 1189, 1282, 1362In the Oregon Tax Court. May 13, 1985. Taxation — Railroads — Valuation 1. The complexity and interdependency of the various parts make it impractical to separately evaluate the parts. Taxation — Railroads — Valuation 2. The NATA formula employs three factors: property, […]
