Labels:book | reckoner OCR: railroad preclude real aliogether and tangible the imposition personal of property property in the taxes State Sce also Briet of the Railway Progress Institute ("RPI") Curiae 6-1 While accepting that 503 draws these broad lines of comparability. petitioncr nevertheless asserts that [1 this case real property must he grouped with tangible personal property 1n determining whether Oregon' exemp tions discriminatc against respondents. According to peti tioner because "Oregon's tax system does not distinguish between real and personal property for rate and assess menr purposes" (Pet B3r (emphasis udded) there no reason distinguish between real and per sonal property for other purposes. Petitioner on several grounds. Initially petitioner Is incorrect fact. ual matter when it asserts that Oregon ...