Labels:bird | book | bulletin board | poster | reckoner | sky OCR: are to be compared in testing whether the treatment of railroad property "discriminatory All real and personal property it Oregon. except property expressly exempted subject to taxation and must be assessed and taxed ET equal and ratable proportion Kev Stat. 307. 030 (1987). All property must be valued a 100 percent J0 its fair market value Rev Stat 308. 250 (1987) Oregon taxes railroad cars AS tangible personal property Rey Stat. 307.030 (1987). Certain classes of business personalty are exempt from ad walorem taxation including agricultural machinery and equipent business inventories livestock poultry bees, fur-bearing animals and agricultural products in the possession f farmers Rev Stat 307. 325 307 400 (1987) Motor vehicles are exempt from property taxation but are subject to paxd reg ...
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