King Estate Winery, Inc. v. Department of Revenue

*416VAN HOOMISSEN, J.

This case is before the court on direct appeal from a judgment of the Oregon Tax Court. King Estate Winery, Inc. (taxpayer) appeals the denial of a property tax exemption for tangible personal property used in its winery, contending that the property is exempt under ORS 307.400(2). The Tax Court disagreed and entered judgment for Department of Revenue (the department). King Estate Winery, Inc. v. Dept. of Rev., 14 OTR 169 (1997). For the reasons that follow, we affirm the judgment of the Tax Court.

We take the following undisputed facts from the Tax Court’s opinion:

“King…