Delta Loses Bid for High Court Eye on Oregon Property Tax Issue

Delta Air Lines Inc. failed to convince the US Supreme Court to review Oregon’s policy of taxing the goodwill, intellectual property, and other intangible assets of only certain types of companies.

The Oregon Supreme Court ruled in July that taxing the intangible property of centrally assessed businesses comports with the state constitution’s requirement that taxes be uniform on the same class of subjects because they apply evenly across the state. Delta told the justices in a November petition for review that the state lacks any plausible basis for singling out centrally assessed taxpayers’ property over the property of companies assessed ...