Bain v. Department of Revenue Oregon Aqua-Foods, Inc.

CARLISLE B. ROBERTS, Judge.

The Director of Assessment and Taxation for Lane County, Oregon, has appealed from the Oregon Department of Revenue’s Order No. VL 80-41, dated March 5, 1980. The Attorney General has undertaken to defend the order and has been joined by the interested taxpayer, Oregon Aqua-Foods, Inc., as intervenor.

The sole issue presented is whether certain improvements located on Section 20, T 17 S, R 2 W, WM, owned by the intervenor (more particularly described in Instrument No. 7724377, Reel 844R, Lane County), were exempt from real property taxation, pursuant to the…