Salem Nursery, Inc. v. Department of Revenue

Plaintiff, a commercial nursery specializing in raising azalea plants, did not report its azalea inventory on its personal property tax return for 1969. The county assessor, after notice to plaintiff, placed all the plaintiff’s azalea plants which were in pots, in flats, or balled on the 1969-70 assessment roll at a true cash value of $10,000 as of January 1, 1969.

On plaintiff’s appeal to the Department of Revenue and the Tax Court, the action of the assessor was affirmed. Plaintiff appeals.

The facts, including the value of $10,000 placed on the property by the assessor, are not disputed.

The…