Labels:book | bulletin board | reckoner | sky | tree OCR: Oregon' tax on transportation property 15 not discrimi- natory The Ninth Circuit's per se test was one that neither Oregon nor any State could pass; all States have property tax systems ard all States some property from their reach Correctly analyzed however Oregon' ad vatorem tax on transpor tation easily survives carlines challenge the district court found The district 1rot examined the neutrality of Oregon's tax from varicty of vantage points Tt observed that there jure discrimination, because Oregon applies the 5ame tax rate and assessment ratio taxed property regardless of type Pet Cert App 28 The court asa scrutinized the tax stricture tor what described facto" discrimination by inquiring into the nature patterm of Oregon svetem of exemptions The court examined standing timber and bu ...
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