Oregon Tax Court August 29, 1973 (Freightliner Corp. v. Department of Revenue)

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Carlisle B. Roberts, Judge.

Plaintiff, a manufacturer of heavy-duty trucks and tractors, claimed the “free port” exemption for certain personal property,, pursuant to ORS 307.810 et seq., for each of the tax years 1960-1961 through 1967-1968. For all but the last of these tax years, the County Assessor of Multnomah County

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granted plaintiff the exemption.