5 Or. Tax 218 | Or. T.C. | 1973
Decision for defendant rendered April 20, 1973.
This is an appeal from the Department of Revenue's Order No. VL 71-757, denying relief under ORS
During the years 1966, 1967 and 1968, the plaintiff *219
installed facilities relating to the control of air pollution in its cement plant, located in Section 11, T 2S, R 1E, County of Clackamas, State of Oregon, and applied for and received certifications from the Environmental Quality Commission (formerly the State Sanitary Authority) pursuant to ORS
"Before any exemption from taxation is allowed under ORS
307.405 , the person claiming the exemption shall file with the county assessor, not later than April 1 in the first year in which he claims such exemption, a written claim for such exemption prepared on a form prescribed by the Department of Revenue and furnished by the assessor, and shall file with the assessor with his first claim for exemption the certificate issued by the Environmental Quality Commission under ORS449.635 covering the property for which exemption is sought. * * * Each year thereafter to continue such exemption, the taxpayer must file not later than April 1 a statement with the county assessor, on a form prescribed by the Department of Revenue and furnished by the assessor, stating that the ownership of all property included in the certificate and its use remain unchanged."
However, for reasons which were not divulged, no claim was filed by plaintiff pursuant to ORS
The complaint and the arguments of the plaintiff infer that in some way the assessor was derelict in his duty vis-a-vis the plaintiff, but the plaintiff did not sustain the burden of proof. Plaintiff has contended that the county assessor has in some manner failed to carry out his duties as required by ORS
[1.] That no duty is placed upon the assessor to take affirmative action to place the forms in the hands of the taxpayers is made clear by the statute. Looking to the first sentence of ORS
The court takes notice that the legislature has made no provision for a warning and extension of time in the case of pollution control facilities, such as is found in some other exemptions. See ORS
[2, 3.] The period of time allowed by the legislature in which to file under ORS
The defendant's Order No. VL 71-757 is affirmed. *222