Kolstad Canneries, Inc. v. Department of Revenue

Edward H. Howell, Judge.

The Marion County Assessor added certain personal property belonging to plaintiff to the assessment roll as omitted property for the tax years 1962 through 1967. The Department of Revenue affirmed the action of the assessor and plaintiff appealed.

During the years involved the plaintiff operated a cannery for processing fruit and vegetables at Silverton, Oregon. During each of the years the plaintiff filed a personal property tax return pursuant to ORS 308.290, which requires the owner or possessor of personal property to file a return listing the property and stating…