THERMAL GRAPHICS, INC. v. DEPT. OF REVENUE, 14 OTR 429 (1998)

THERMAL GRAPHICS, INC., dba Pioneer Helicopters v. DEPARTMENT OF REVENUE. TC 4240.In the Oregon Tax Court. Decision for Plaintiff rendered November 4, 1998. PROPERTY TAXATION — AIRCRAFT 1. Under ORS 308.558(4) registered aircraft are exempt from ad valorem property taxation. STATUTORY INTERPRETATION — LEGISLATIVE INTENT 2. Whether property is exempt under a statute is a […]

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