Pilgrim Turkey Packers, Inc. v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiff corporation appeals from the Department of Revenue’s Order No. VL 70-441, affirming the Marion County Assessor’s denial in 1970 of the “processor’s exemption” provided by ORS 308.250. The plaintiff had faded to file necessary information with the county assessor prior to the deadline for such filing established by the statute; i.e., “on or before May 15 of the year of assessment.” The plaintiff pleads estoppel and that the statute is merely directory, not mandatory.

The parties have stipulated to the following:

“(a) That plaintiff is an Oregon…