Legal Opinion
Oregon Oyster Co. v. Department of Revenue
Oregon Tax Court
Decided January 5, 1978PublishedCited by 7 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
Plaintiff appealed from defendant’s Order No. VL 76-321, dated May 5,1976, relating to the assessment, as of January 1, 1975, of certain personal property in Lincoln County, Oregon. The issue presented is whether the personal property (described as Lincoln County Assessor’s Account No. 335, Code 280) is eligible for the partial property tax exemption provided by ORS 310.608 for certain inventory, defined in part as "farm machinery used in the planting, cultivating, or harvesting of farm crops, * *
Plaintiff is a commercial producer of oysters in Yaquina Bay. Its…
2Cases cited9 opinions
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
- Holman Transfer Co. v. City of PortlandOregon Supreme Court · 1952
- Blalock v. CITY OF PORTLANDOregon Supreme Court · 1955
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Tax Court · 1971
- Just-A-Mere Farm, Inc. v. PeetOregon Supreme Court · 1967
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bain v. Department of RevenueOregon Supreme Court · 1982
- Canteen Company of Oregon v. Dept. of Rev.Oregon Tax Court · 1980
- Anadromous, Inc. v. Department of RevenueOregon Tax Court · 1989
- Belozer Farms, Inc. v. Department of RevenueOregon Tax Court · 1986
- Bain v. Department of RevenueOregon Supreme Court · 1982
2 more not listed; retrieve them via the Exa API.