Truitt Brothers, Inc. v. Dept. of Rev.

CARL N. BYERS, Judge.

This case concerns the true cash value of the major portions of plaintiffs food processing plant as of January 1, 1981. The plant is located on the bank of the Willamette River near the core of the City of Salem. The main processing building was originally constructed in 1914 and has been used since that time as a food processing plant. Due to changes in the industry and other circumstances, the plant has expanded by utilizing warehouses and parking spaces across Front Street. Although the prime connection with the warehouses across the street is an overhead conveyor…