Labels:book | reckoner | sky | tree | windowpane OCR: cred, BS buit no factual basis for. such justification has been made or could be made in this case Motor vehi cle owners in Oregon plainly do not "bear comparable share the State's burden property United States Br 22 (cmphasis ir original) The fee not property tax but regi stration fee payable Dcpart ment of Motor Vehicles. In 1988 amounted ta1 $10 per year for business motor vehicles. (Ore Rev Stat 803 .420 1987 equivalent the prop- erty tax burden only if the market valuc of business motor vehicles Oregon averaged no mote than $400. There- fore even uuder the United States' approach the Oregon tax violates 11503b The Proper Comparison Under 80911 18 Be- tween Railroad Tangibte Persmal Property ane Other Business Tangible Personat Property. Finally petitioner also incorrect when asserts t ...
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