Legal Opinion
Seven-Up Bottling Co. of Salem, Inc. v. Department of Revenue
Oregon Tax Court
Decided March 13, 1987No. TC 2398PublishedCited by 5 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff is the owner of certain machinery and equipment used in its business of bottling and distributing soft drinks. Plaintiffs property was assessed for the 1984-85 tax year as real property by the Marion County Assessor. Defendant upheld the assessor’s characterization of the machinery and equipment and plaintiff appeals to this court seeking a determination that the property is personal property, not real property.
The property in question consists of the machinery and equipment one would expect to find in a soft drink bottling plant. Numerous conveyors connect the…
2Cases cited10 opinions
- Whipple v. HowserOregon Supreme Court · 1981
- Trabue Pittman Corp. v. County of Los AngelesCalifornia Supreme Court · 1946
- State Ex Rel. Nilsen v. Oregon State Motor Ass'nOregon Supreme Court · 1967
- Curly's Dairy, Inc. v. State Department of AgricultureOregon Supreme Court · 1966
- Barrett v. Union Bridge Co.Oregon Supreme Court · 1926
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Historic District Commission v. HallSupreme Court of Connecticut · 2007
- Columbia River Egg Farm v. Department of RevenueOregon Tax Court · 1993
- Johnson v. Washington County Assessor, Tc-Md 100310c (or.tax 3-30-2011)Oregon Tax Court · 2011
- Kelley v. Washington County Assessor, Tc-Md 100293b (or.tax 3-30-2011)Oregon Tax Court · 2011
- Outdoor Media Dimensions v. Jackson County AssessorOregon Tax Court · 2008