Oregon Tax Court January 22, 1979 (Smith Cookie Co. v. Department of Revenue)

CARL N. BYERS, Judge pro tempore.

Plaintiff appeals from an Opinion and Order of the

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Department of Revenue, No. VL 78-212, dated May 17, 1978, upholding the assessed values on certain of its land, building, improvements, machinery and equipment as of January 1, 1977.