Rogue River Packing Corp. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff appealed to this court from defendant’s Order No. VL 75-112, dated March 18, 1975, in which the defendant refused to apply the relief-of-hardship provisions of ORS 307.475 to the plaintiff’s personal property tax assessment for 1974-1975.

The plaintiff is a food-packing corporation which has obtained the benefits of the “processor’s statute,” ORS 308.250, without interruption from 1944 until the 1974-1975 tax year. The testimony showed that, dur ing the last third of 1973 and the first half of 1974, a concatenation of events, none of which appears to have…