Pilgrim Turkey Packers, Inc. v. Department of Revenue

Plaintiff appeals from a decision of the Oregon Tax Court, 4 OTR Adv Sh 498 (1971), sustaining a ruling of the Department of Revenue which affirmed the Marion County assessor’s denial of a processor’s exemption under ORS 308.250.

Plaintiff is a processor of poultry products and was eligible for an exemption under ORS 308.250 upon proof that the property assessed was shipped to another point before May 1st of the year of assessment. Proof of the exemption was required to be mailed to the assessor on or before May 15 of the year of assessment. Plaintiff prepared the form showing the amount of…