Delta Attack on Oregon Property Tax Law Fails at Top Court (1)

Delta Air Lines Inc. failed to convince the Oregon Supreme Court on Thursday that the state should be barred from taxing its goodwill, intellectual property, and other intangible assets.

The statutes on taxation of intangible property of centrally assessed businesses comport with the state constitution’s requirement that taxes be uniform on the same class of subjects because they apply uniformly across the state, the unanimous court ruled.

“Within whatever class the taxing authority may create, if the tax applies uniformly across the territory of the taxing jurisdiction, and if the tax is applied uniformly across that territory, then the ...