CARL v. DEPT. OF REV., 6 OTR 347 (1976)

MANTON A. AND FRANCES I. CARL v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 10, 1976. Taxation — Valuation — Timber and timberlands 1. Immediate harvest value of timber can be determined best by comparable sales of like stumpage or by the log return-conversion method. Evidence — Value of real property — Testimony […]

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