Columbia River Egg Farm v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff owns and operates a large chicken egg farm in Sherman County. Plaintiff claims that certain of its equipment is exempt from taxation under ORS 307.400 for the tax years 1989-90 through 1991-92.

The chicken cages and associated equipment in two of the three hen houses and the equipment in the processing plant are at issue. Although the words are familiar, the property involved is a world away from the old wire cage with a light bulb, water dish and feeding tray. Now, the cages are “confinement systems” assembled in batteries 410 feet long. Each hen house measures…