Canteen Company of Oregon v. Dept. of Rev.

CARL N. BYERS, Judge pro tempore.

The plaintiff appealed from the defendant’s Order No. VL 79-60, denying a tax exemption on real property identified as Account No. 1046588. Pursuant to stipulation, the issue of valuation will be reserved. The sole issue presented to this court is the propriety of the defendant’s denial of the property tax exemption.

On September 1, 1976, the Lane County Department of General Services invited food service firms to submit bids for a food service operation at the Lane County Public Service Building (Exhibit A). The plaintiffs bid proposal was accepted and the…