Legal Opinion
West Foods, Inc. v. Department of Revenue
Oregon Tax Court
Decided January 15, 1985No. TC 1748PublishedCited by 6 opinions
1Opinion of the Court
EDWARD H. HOWELL, Judge Pro Tem.
Plaintiff appeals from an order of the Department of Revenue denying plaintiffs claim for a property tax exemption for certain property used in the growing of mushrooms at its plant in Salem. Originally the true cash value of the mushroom plant was also an issue but at trial the parties have agreed upon the value.
The tax year involved is 1980-1981 and at that time ORS 310.608 (now ORS 307.400) provided in pertinent part:
“(2) All inventory shall be exempt from ad valorem taxation.
“(3) As used in subsection (2) of this section, ‘inventory’ means the following…
2Cases cited3 opinions
- Tradewell Stores, Inc. v. Snohomish CountyWashington Supreme Court · 1966
- Marsh v. Boring Furs, Inc.Oregon Supreme Court · 1976
- Star Iron & Steel Co. v. Pierce CountyCourt of Appeals of Washington · 1971
3Cited by6 opinions
- Clackamas County Assessor v. Village at Main Street Phase II, LLCOregon Supreme Court · 2010
- Clackamas County Assessor v. Village at Main Street Phase II, LLCOregon Supreme Court · 2012
- Miller v. Department of RevenueOregon Tax Court · 2001
- Marion County Assessor v. Department of RevenueOregon Tax Court · 1986
- Clackamas Cty. Assess. v. Village at Main St., Tc 4877 (or.tax 9-1-2009)Oregon Tax Court · 2009
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