PORT OF COOS BAY v. DEPT. OF REV., 9 OTR 339 (1983)

PORT OF COOS BAY v. DEPARTMENT OF REVENUE TC 1624In the Oregon Tax Court. September 19, 1983. Taxation — Exemptions — General rules of construction 1. Where public corporations are involved, exemption is the rule and taxation the exception. Statutes — Construction and operation — Intention oflegislature 2. Courts must defer to express or implied […]

Read More