Columbia Sun, Inc. v. Department of Revenue

This is a direct appeal from a judgment of the Tax Court that affirmed an order of the Department of Revenue (the Department) upholding the disqualification and recapture of previously exempted property taxes under the Oregon Enterprise Zone Act of 1989 (Enterprise Zone Act), ORS 285.570 to 285.617.1

The facts are not in dispute. Columbia Sun, Inc., (Columbia) manufactured processed potato products at a plant in Hermiston, Oregon. John Betz (Betz) and his wife, Janet Betz, are the sole shareholders of Columbia. Columbia applied for and obtained a partial property tax exemption under the…