Delta Air Lines, Inc. v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that legislative amendments in Oregon Laws 1995, chapter 650, were part of reorganization of tax appeals process
• “The cost approach to value is based upon the principle of substitution, that is, it assumes that property is worth its cost or the cost of a satisfactory substitute with equal utility.” (Emphasis added.)
• so stating and construing 1995 amendments to ORS 305.445
• reprinting former OAR 150-308.205(B) (1999)

Source: CourtListener parenthetical corpus (CC0).