Anadromous, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from defendant’s Opinion and Order Nos. 88-1093, 88-1094 and 88-1095 denying plaintiff property tax exemption for the tax year 1988-89. The case has been submitted to the court on stipulated facts 1 and memo-randa of law.

The issue in this case is whether plaintiffs tangible personal property used in its operations qualifies for exemption as “farm machinery and equipment” under ORS 307.400.

Plaintiff, as its name suggests, engages in the business of cultivating, raising and harvesting salmon. 2 It also conducts activities involving the sale of embryonic…